The following data were taken from the comparative balance sheet of Icon Living, Inc., for the years ended December $31,20$Y$9$ and December $31,20$Y$8$:

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 Icon Living, Inc., has

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