The following data were taken from the comparative balance sheet of Osborn Sisters Company for the years ended December 31, 20Y9 and December 31, 20Y8:

				Dec. 31, 20Y9			Dec. 31, 20Y8
Cash				$323,400			$237,100
Temporary investments				345,100			259,700
Accounts and notes receivable (net)				317,500			283,200
Inventories				443,700			351,000
Prepaid expenses				194,300			117,000
	Total current assets			$1,624,000			$1,248,000
Accounts payable				$336,400			$364,000
Accrued liabilities				243,600			156,000
	Total current liabilities			$580,000			$520,000

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

	20Y9		20Y8
Working capital		$		$
Current ratio
Quick ratio

b. The liquidity of Osborn Sisters Company has_________ from 20Y8 to the 20Y9. The working capital, current ratio, and quick ratio have all_______ . Most of these changes are the result of ______