Novak Inc., a fertilizer company based in Calgary, had the following information in its financial statements for the fiscal years ended December 31. All figures are in millions of dollars. 2021 2020 2019 $380 $1,528 $118 1.332 Cash and cash equivalents Accounts receivable Current assets Current liabilities 903 605 4.933 3,668 1,549 2,621 1,347 1.041 (a) Calculate Novak's (1) working capital (2) current ratio, and (3) acid-test ratio for each year. (Round ratios to 2 decimal places, e.g. 52.75.) 2021 2020 (1) millions Working Capital Current Ratio million (2) :1 :1 (3) Acid- test Ratio :1 :1