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

\begin{tabular}{|c|c|c|} \hline & Current Year & Previous Year \\ \hline \multicolumn{3}{|l|}{ Current assets: } \\ \hline Cash & $452,200 & $341,600 \\ \hline Marketable securities & 523,600 & 384,300 \\ \hline Accounts and notes receivable (net) & 214,200 & 128,100 \\ \hline Inventories & 1,016,400 & 707,000 \\ \hline Prepaid expenses & 523,600 & 452,000 \\ \hline Total current assets & $2,730,000 & $2,013,000 \\ \hline \multicolumn{3}{|l|}{ Current liabilities: } \\ \hline \multicolumn{3}{|l|}{ Accounts and notes payable } \\ \hline (short-term) & $406,000 & $427,000 \\ \hline Accrued liabilities & 294,000 & 183,000 \\ \hline Total current liabilities & $700,000 & $610,000 \\ \hline \end{tabular} a. Determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. Round ratios to one decimal place. b. The liquidity of Albertini has from the preceding year to the current year. The working capital, current ratio, and quick ratio have all . Most of these changes are the result of an in current assets relative to current liabilities