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

Line Item Description	Current Year	Previous Year
Current assets:
Cash	$440,300	$385,000
Marketable securities	579,800	454,300
Accounts and notes receivable (net)	713,900	546,700
Inventories	472,100	261,100
Prepaid expenses	233,400	162,400
Total current assets	$2,439,500	$1,809,500
Current liabilities:
Accounts and notes payable (short-term)	$616,300	$513,400
Accrued liabilities	233,700	256,600
Total current liabilities	$850,000	$770,000

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

Line Item Description	Current Year	Previous Year
1. Working capital	$fill in the blank 2	$fill in the blank 3
2. Current ratio	fill in the blank 4	fill in the blank 5
3. Quick ratio	fill in the blank 6	fill in the blank 7