Suppose the following financial data were reported by $3$M Company for $2021$ and $2022($dollars in millions$).$

$\backslash$table$[[$Balar$,$artial$),],[,2022,2021]]$

Current assets

$\backslash$table$[[$Cash and cash equivalents,$$3,010,$$$1,908$ calculate the current ratio and working capital for $3$m $2021$ and $2022.$