Current Position Analysis The following data were taken from the balance sheet of Bock Suppliers Company: Dec. 31, 2014 Dec. 31, 2013 Cash $418,000 $326,400 Temporary investments 484,000 367,200 Accounts and notes receivable (net) 198,000 122,400 Inventories 399,300 205,000 Prepaid expenses 205,700 131,000 Total current assets $1,705,000 $1,152,000 Accounts and notes payable (short-term) $319,000 $336,000 Accrued liabilities 231,000 144,000 Total current liabilities $550,000 $480,000 a. Determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. Round ratios to one decimal place. 2014 2013 1. Working capital $ $ 2. Current ratio 3. Quick ratio b. The liquidity of Bock Suppliers has from the preceding year to the current year. The working capital, current ratio, and quick ratio have all . Most of these changes are the result of an in current assets relative to current liabilities.