Selected financial information is available at July 31 for Sheridan Co. Cash and accounts receivable Current assets Current liabilities 2021 $21.500 34,250 25.000 2020 $22.632 34.440 24,600 Calculate (1) working capital, (2) the current ratio, and (3) the acid-test ratio for 2020 and 2021. (Round current ratio and acid- test ratio answers to 2 decimal places es 1.75:1) 2021 2020 Working capital $ Current ratio Acid-test ratio 31 :1 Indicate whether there was an improvement or deterioration in liquidity for Sheridan in 2021. Sheridan Co's liquidity show In 2021 compared to 2020