Formula: Subtract, Divide; Cell Referencing Some cells are merged. BE2.5 Using Excel to Evaluate Liquidity Student Work Area PROBLEM Required: Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to the Problem area. Rogers Sugar Inc. reported the following selected information for the years ended September 29, 2018, and September 30, 2017 (in thousands): a. Calculate the working capital and current ratio for each year. 2018 2017 Total current assets $273,323 $277,967 Working capital in thousands, 2018 Total current liabilities 138,428 157,188 Working capital in thousands, 2017 b. Was Rogers liquidity stronger or weaker in 2018 compared with 2017? Current ratio 2018 : 1 Current ratio 2017 : 1 Rogers' liquidity was in 2018 than 2017. Working capital in 2018. The current ratio in 2018