The following data were taken from the balance sheet of Gostkowski Company at the end of two recent fiscal years:

				Current Year			Previous Year
Cash				$480,000			$392,000
Marketable securities				576,000			411,600
Accounts and notes receivable (net)				384,000			316,400
Inventories				408,000			333,200
Prepaid expenses				552,000			506,800
	Total current assets			$2,400,000			$1,960,000
Accounts and notes payable (short-term)				$600,000			$525,000
Accrued liabilities				200,000			175,000
	Total current liabilities			$800,000			$700,000

a. Determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. Round ratios to one decimal place.

			Current Year				Previous Year
1. Working capital	$			$
2. Current ratio
3. Quick ratio