Crane Medical manufactures hospital beds and other institutional furniture. The company's comparative balance sheet and income statement for 2019 and 2020 follow. \begin{tabular}{|c|c|} \hline \multicolumn{2}{|c|}{ Crane Medical } \\ Comparative Balance Sheet \\ As of December 31 & \\ \hline 2020 & 2019 \end{tabular} Assets Current assets Liabilities and Stockholders' Equity Current liabilities Long-term debt Total liabilities Preferred stock, $5 par value Crane Medical Comparative Income Statement and Statement of Retained Earnings For the Year Dividends paid Calculate the following liquidity ratios for 2020 . (If working capital is negative then enter with a negative sign preceding the number or parentheses, e.g. 15,000 or (15,000). Round all answers except working capital to 2 decimal places, e.g. 2.55.) a. Working capital b. Current ratio c. Acid-test ratio d. Accounts receivable turnover times