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				$539,600			$421,600
Marketable securities				624,800			474,300
Accounts and notes receivable (net)				255,600			158,100
Inventories				1,171,500			832,000
Prepaid expenses				603,500			532,000
	Total current assets			$3,195,000			$2,418,000
Current liabilities:
Accounts and notes payable
	(short-term)			$411,800			$434,000
Accrued liabilities				298,200			186,000
	Total current liabilities			$710,000			$620,000

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