EA12. LO 5.3 Using the following Balance Sheet summary information, calculate for the two years presented: A. working capital B. current ratio Current assets Current liabilities 12/31/2018 $76,000 48.000 12/31/2019 $295,000 163,500 EA13. LO 5.3 Using the following account balances, calculate for the two years presented: A. working capital B. current ratio Accounts payable Accounts receivable Cash Prepaid advertising Utilities payable Wages payable 12/31/2018 $2.000 3.000 4.500 1.200 950 1.675 12/31/2019 $ 6,120 8.450 18,600 4,000 6,500 8.600