Following are the current asset and current liability sections of the balance sheets for Freedom Incorporated at January $31,2023$ and

$2022($in millions$)$:

Required:

a$.$ Calculate the working capital and current ratio at each balance sheet date.

b$.$ Evaluate the firm's liquidity at each balance sheet date.

c$.$ Assume that the firm operated at a loss during the year ended January $31,2023.$ How could cash have increased during the year?

Complete this question by entering your answers in the tabs below.

Req B and C

Calculate the working capital and current ratio at each balance sheet date.

Note: Enter "Working capital" in millions of dollars $($i$.$e$.,10,000,000$ should be entered as $10).$ Round your "Current ratio" to $2$

decimal places.