Current Year			Previous Year
Current assets:
Cash				$387,600			$291,200
Marketable securities				448,800			327,600
Accounts and notes receivable (net)				183,600			109,200
Inventories				475,200			348,900
Prepaid expenses				244,800			223,100
	Total current assets			$1,740,000			$1,300,000
Current liabilities:
Accounts and notes payable
	(short-term)			$348,000			$364,000
Accrued liabilities				252,000			156,000
	Total current liabilities			$600,000			$520,000

a. Determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. Round ratios to one decimal place.