For 2015 and 2014 calculate:

Working Capital

Current Ratio

Quick ratio

Do I need to subtract the "Deferred income Taxes" to calculate these ratios?

Please explain the procedure, thank you!

NIKE, INC. Consolidated Balance Sheets May 31, 2015 2014 $ 3,852 $ 2,072 3,358 4,337 389 1,968 15,976 3,011 281 131 2,201 21,600 $ 2,220 2,922 3,434 3,947 355 818 13,696 2,834 282 131 1,651 18,594 $ $ in millions) ASSETS Current assets: Cash and equivalents (Note 6) Short-term investment (Note 6) Account receivables, net (Note 1) Inventorie (Notes 1 and 2) Deferred income Taxes (note 9) Prepaid expenses and other current assets (Note 6 and 17) Total current assets Property, plant and equipment, net (Note 3) Identifiable intangible assets, net (Note 4) Goodwill (Note 4) Deferred income taxes and other assets (Notes 6, 9 and 17) TOTAL ASSETS LIABILITIES AND SHAREHOLDERS' EQUITY Current liabilities: Current portion of long-term debt (Note 8) Note payable (Note 7) Account payable (Note 7) Accrued liabilities (Notes 5, 6 and 17) Income taxes payable (Note 9) Total current liabilities Long-term debt (Note 8) Deferred income taxes and other liabilities (Note 6, 9, 13 and 17) Commitments and contingencies (Note 16) Redeemable preferred stock (Note 10) Shareholders' equity: Common stock at stated value (Note 11): Class A convertible - 178 and 178 shares outstanding Class B - 679 and 692 shares outstanding Capital in excess of stated value Accumulated other comprehensive income (Note 14) Retained earnings Total shareholders' equity TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY 107 74 2,131 3,951 167 1,930 2,491 432 5,027 1,199 1,544 6,334 1,079 1,480 5,865 85 6,773 1,246 4,685 12,707 21,600 $ 4,871 10,824 18,594 $ The accompanying Notes to the Consolidates Financial Statements are integral part of this statement (3) Year Ended May 31, (in millions, except per share data) 2015 2014 2013 Income from continuing operations: Revenues $ 30,601 $ 27,799 $ 25,313 Cost of sales $ 16,534 15,353 14,279 Gross Profit $ 14,067 12,446 11,034 Demand Creation expense $ 3,213 3,031 2,745 Operating overhead expense $ 6,679 5,735 5,051 Total selling and administrative expense $ 9,892 8,766 7,796 Interest expense (income), net Notes 6, 7 and 8) 28 33 Other (income) expense, net (Note 17) (58) 103 (15) Income before income taxes $ 4,205 3,544 3,256 Income tax expense note 9) $ 932 851 805 NET INCOME FROM CONTINUING OPERATION $ 3,273 2,693 2,451 NET INCOME FROM DISCONTINUED OPERATIONS 21 NET INCOME $ 3,273 $ 2,693 $ 2,472 Earnings per common share from continuing operations: Basic (Notes 1 and 12) $ 3.80 $ 3.05 $ 2.74 Diluted (Notes 1 and 12) $ 3.70 $ 2.97 $ 2.68 Earnings per common share from discontinued operations: Basic (Notes 1 and 12) - $ 0.02 Diluted (Notes 1 and 12) - $ 0.02 Dividends declared per common share $ 1.08 $ 0.93 $ 0.81 The accompanying Notes to the Consolidated Financial Statement are an integral part of this statement NIKE, Inc. Consolidated Statements of Comprehensive Income 2013 2,472 (7) Year Ended May 31, (in millions) 2015 2014 Net income 3,273 $ 2,693 $ Other comprehensive income (loss), net tax: Change in net foreign currency translation adjustment (1) (20) (32) Change in net gains (losses) on cash flow hedges (2) 1,188 (161) Change in net gains (losses) on other (3) Change in release of cumulative translation loss related to Umbro(4) Total other comprehesive income (loss), net of tax 1,161 (189) TOTAL COMPREHENSIVE INCOME $ 4,434_$ 2,504 $ (1) Net of tax benefit (expense) of $0 million and S(13) million, respectively. (2) Net of tax benefit (expense) of $(31) million, $18 million, and S(22) million, respectively. (3) Net of tax benefit (expense) of $0 million and S0 million, and $1 million, respectively. (4) Net of tax benefit (expense) of so million and S0 million, and $47 million, respectively. 38 12 (8) 83 125 2,597