The following data were taken from the comparative balance sheet of Osborn Sisters Company for the years ended December $31,20$Y$9$ and December $31,20$Y$8$:

Dec. $31,20$Y$9$ Dec. $31,20$Y$8$

Cash $$215,200$ $$157,500$

Temporary investments $229,600172,500$

Accounts and notes receivable $($net$)211,200188,000$

Inventories $295,200233,100$

Prepaid expenses $278,80099,900$

Total current assets $$1,230,000$ $$851,000$

Accounts payable $$237,800$ $$259,000$

Accrued liabilities $172,200111,000$

Total current liabilities $$410,000$ $$370,000$

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

$20$Y$920$Y$8$

Working capital $fill in the blank $1$

$fill in the blank $2$

Current ratio fill in the blank $3$

fill in the blank $4$

Quick ratio fill in the blank $5$

fill in the blank $6$

b$.$ The liquidity of Osborn Sisters Company has

from $20$Y$8$ to the $20$Y$9.$ The working capital, current ratio, and quick ratio have all

$.$ Most of these changes are the result of

$.$