Just Dew It Corporation reports the following balance sheet information for 2017 and 2018. Assets 2017 UUST DEW IT CORPORATION 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 14,250 Accounts payable $ 54,000 2018 $ 11,000 $ 63,750 Current assets Cash Accounts receivable Inventory 27,000 36.750 Notes payable 14,800 20,500 75.000 96,250 Total $ 113,000 $ 147,250 Total $ 68.800 $ 84,250 Long-term debt $ 50,000 $ 40,000 Owners' equity Common stock and paid-in surplus Retained earnings $ 55,000 $ 55,000 226,200 320,750 Net plant and equipment $ 287,000 $ 352,750 Total $ 281,200 $ 375,750 Total assets $400.000 $500,000 Total liabilities and owners equity $400,000 $500,000 Based on the balance sheets given for Just Dew It a. Calculate the current ratio for each year. (Do not round intermediate calculations - =