The following information has been extracted from the financial statements of Blue Hills Ltd. 2018 2017 Cash at bank $165,000 $191,000 Marketable securities 370,000 339,000 Accounts receivable 435,000 408,000 Inventory 1,000,000 1,018,000 Prepaid expenses 33,000 83,000 Plant and equipment 1,750,000 1,800,000 Accounts payable 880,000 798,500 Bills payable 53,000 48,500 Accrued expenses 6,000 4700

calculate current ratio and quick ratio of 2017 and 2018