Keener Incorporated had the following transactions occur involving current assets and current liabilities during February 2017. 3 Accounts receivable of $14,200 are collected. 7 Equipment is purchased for $29,000 cash. 11 Paid $3,300 for a 1-year insurance policy. 14 Accounts payable of $12,700 are paid. 18 Cash dividends of $5,900 are declared. Additional information: As of February l, 2017, current assets were $134,200, and current liabilities were $50,000. As of February 1, 2017, current assets included $14,900 of inventory and $l,200 of prepaid expenses. (a) Compute the current ratio as of the beginning of the month and after each transaction. (b) Compute the acid-test ratio as of the beginning of the month and after each transaction. (Round answers to 1 decimal place, e.g. 1.6.)