Comparative Balance Sheets December 31, 2018 and 2019 Assets 2019 2018 Cash 78,000 63,500 Accounts receivable (net) 90,800 89,500 Merchandise inventory 63,900 71,600 Property, plant, and equipment (net) 718,500 813,800 Total assets $951,200 $1,038,400 Liabilities and Stockholders' Equity Accounts payable 153,200 155,600 Bonds payable 135,000 195,000 Common stock, $10 par value 320,000 290,000 Retained earnings 343,000 397,800 Total liabilities and stockholders' equity $951,200 $1,038,400 Use the above comparison Balance Sheet to Calculate the following for both 2019 and 2018. Make sure you explain what each means. Also - Do not include Bonds Payable in current liabilities. Bonds Payable is a long term liability. (a) Working Capital (b) Current Ratio (c) Quick (acid test) Ration