PB15. LO 5.3 Using the following account balances, calculate for the two years presented: A. working capital B. current ratio Accounts payable Accounts receivable Cash Prepaid insurance Salaries payable Utilities payable 12/31/2018 $12,790 16,330 21,040 4,500 6,500 1,200 12/31/2019 $1,530 2,200 5,550 1,200 4,000 550