Following are the current asset and current liability sections of the balance sheets for Freedom Incorporated at January $31,202,3$ 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?

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