The following data were taken from the balance sheet of Nilo Company at the end of two recent fiscal years: Current Year Previous Year Current assets: Cash $630,400 $496,800 Marketable securities 730,000 558,900 Accounts and notes receivable (net) 298,600 186,300 Inventories 521,400 294,600 Prepaid expenses 268,600 188,400 Total current assets $2,449,000 $1,725,000 Current liabilities: Accounts and notes payable (short-term) Accrued liabilities Total current liabilities $458,200 $483,000 331,800 207,000 $790,000 $690,000 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 308,100 X 22,770 X 2. Current ratio 4.9 X 4.4 X