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Calculate the current ratio and working capital based on the preliminary balance sheet. Based on the results in (a), the CFO requested that $20,000 of cash be used to pay off the balance of the accounts payable account on December 31, 2012. Calculate the current ratio and working capital after the company takes these actions. Discuss the pros and cons of the current ratio and working capital as measures of liquidity \Vas it unethical for the CFO to take these steps? Calculate the current ratio and working capital based on the preliminary balance sheet. Based on the results in (a), the CFO requested that $20,000 of cash be used to pay off the balance of the accounts payable account on December 31, 2012. Calculate the current ratio and working capital after the company takes these actions. Discuss the pros and cons of the current ratio and working capital as measures of liquidity \Vas it unethical for the CFO to take these steps