Sage Hill Inc., a fertilizer company based in Saskatchewan, had the following information in its financial statements for the fiscal years ended December 31. All figures are in millions of Canadian dollars. 2021 2020 2019 Cash and cash equivalents $390 $1,540 $110 Accounts receivable 1,190 850 540 Current assets 5,280 3,680 1,450 Current liabilities 3,000 1,365 890 Calculate Sage Hill's (1) working capital, (2) current ratio, and (3) acid-test ratio for each year. (Enter working capital amounts in millions. Round ratio answers to 2 decimal places, e.g. 1.75:1.) 2021 2020 2019 Working Capital $ $ $ Current Ratio : 1 : 1 : 1 Acid-test Ratio : 1 : 1 : 1 Determine from the results obtained in part (a) if Sage Hill's: (1) Working capital from 2020 to 2021. (2) Current ratio from 2020 to 2021. (3) Current ratio from 2019 to 2020. (4) Acid-test ratio from 2020 to 2021. (5) Acid-test ratio from 2019 to 2020.