P4.1 A small restaurant reported the following current assets at year's end: Cash $2,440, credit card receivables $1,402, accounts receivable $440, food in- ventories $2,680, prepaid insurance $1,200, and prepaid rent $1,500. Cur- rent liabilities were $3,426. (a) Complete a common-size vertical analysis of current assets. (b) Calculate the current and quick ratios