suppose the following financial data were reported by 3M co for 2021 and 2022(dollars in millions)

3M company balance sheet(partial)

current assets 2022 2021

cash and cash equivalents 3,040 1,908

account receivable,net 3,370 3,180

inventories 2,774 3,016

other current assets 1,956 1,628

Total assets 11,140 9,732

current liabilities 4,882 5,875

b) suppose at the end of 2022,3M management used $188 million cash to pay $188 million of accounts payable. How would its current ratio and working capital have changed?