The following data were taken from the comparative balance sheet of Osborn Sisters Company for the years ended December 31, 2019 and December 31, 20Y8: Cash Temporary investments Accounts and notes receivable (net) Inventories Prepaid expenses Total current assets Accounts payable Accrued liabilities Total current liabilities Dec. 31, 20Y9 Dec. 31, 20Y8 $460,200 $351,100 491,100 384,600 451,700 419,300 631,400 519,800 466,600 195,200 $2,501,000 $1,870,000 $353,800 $385,000 256,200 165,000 $610,000 $550,000 a. Determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. Round ratios to one decimal place. Working capital Current ratio Quick ratio 20Y9 20Y8 $ $ b. The liquidity of Osborn Sisters Company has result of from 2018 to the 2019. The working capital, current ratio, and quick ratio have all . Most of these changes are the