The following data were taken from the balance sheet of Marine Equipment Company Dec. 31, 2012 Dec. 31, 2011 Cash $118,000 $95,000 Accounts and notes receivable 210,000 198,000 Inventories 345,000 326,000 Prepaid expenses 50,000 45,000 Accounts and notes payable (short term) 190,000 208,000 Accrued liabilities 60,000 57,000 Determine the Working Capital for each year. Is it good or bad and why? Determine the Current Ratio for each year. Is it good or bad and why? . Determine the Quick Ratio for each year