Management of Rivers Co. anticipates that its year-end balance sheet will show current assets of exist12,801 and current liabilities of exist7,630. Management is considering paying exist3,810 of accounts payable before year-end even though payment isn't due until later. a. Calculate the firm's working capital and current ratio under each situation (Round your "current ratio" to 2 decimal places, (e.g., 32.16)) (b.1) Assume that Rivers Co had negotiated a short-term bank loan of exist5,000 that can be drawn down either before or after the end of the year Calculate working capital and the current ratio at year-end under each situation, assuming that early payment of accounts payable is not made (Round your "current ratio" to 2 decimal places. (e.g.. 32.16)) (b.2) When would you recommend that the loan be taken? After the end of the year Before the end of the year