Splish Brothers 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 Cash and cash equivalents Accounts receivable Current assets Current liabilities $370 1,170 4.810 2,530 2020 $1,550 900 3,680 1,365 2019 $100 540 1,530 970 Calculate Splish Brothers'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 2019 2020 2021 $ $ $ Working Capital 1 1 Current Ratio 1 : 1 Acid-test Ratio 1 1 Determine from the results obtained in part (a) if Splish Brothers'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