PE $4-6$B Working capital and current ratioCurrent assets and current liabilities for Sandstone Company follow:$20$Y$920$Y$8$Current assets$$2,133,800$$$1,613,300$Current liabilities$940,000730,000$a$.$ Determine the working capital and current ratio for $20$Y$9$ and $20$Y$8.$b$.$ Is the change in the current ratio from $20$Y$8$ to $20$Y$9$ favorable or unfavorable?