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 $1,580 $110 Accounts receivable 1,240 830 510 Current assets 5,360 3,650 1,540 Current liabilities 3,110 1,305 970 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.) Working Capital $ Current Ratio Acid-test Ratio 2021 1 Determine from the results obtained in part (a) if Sage Hill's: (1) Working capital from 2020 to 2021. (2) Current ratio e to search O from 2020 to 2021. . 2020 $ 2019 1 1