The 2020 and 2021 balance sheets for Ivanhoe Manufacturing Company appear below along with selected financial information. Ivanhoe declared no dividends curing either year and had 1000 shares of stock outstanding throughout each year. 2021 2020 Current Assets Cash $20,000 $18,921 Accounts receivable.net 24,000 22,899 Inventory 33.000 32,000 Total current assets 77.000 73,820 Plant & equipment, net 64,000 45,180 Total assets $141,000 $119,000 Current liabilities $21,000 $34,000 Noncurrent liabilities 64,000 44,000 Total Liabilities 88,000 78,000 Stockholders equity Common stock 6,000 6,000 Additional paid-in capital 8.000 8,000 Retained carnings 39,000 27,000 Total stockholders' equity 53.000 41,000 Total liabilities and stockholders' equity $141.000 $119,000 Your answer is correct. Calculate the acid-test ratio for 2020. (Round answer to 2 decimal places, eg. 52.75) Acid-test ratio (b) Calculate the working capital for 2021. Working capital S 1.23 G + Q