The following items, in alphabetical order, are available from the records of Walker Corporation as of December 31, 2012 December 31, 2017 December 31, 2016 Accounts payable $8,400 $5,200 Accounts receivable 27,830 35,770 Cash 20,200 19,450 Cleaning supplies 450 700 Interest payable 0 1,200 Inventory 24,600 26,200 Marketable securities 5,020 6,250 Note payable, due in six months 0 12,000 Prepaid rent 3,600 4,800 Taxes payable 1,230 1,450 Wages payable 1,200 1,600 Required: 1. Calculate the following as of December 31, 2017, and December 31, 2016. Round current ratio to two decimal places. Ratio December 31, 2017 December 31, 2016 X $ a. Working capital X to 1 X to 1 b. Current ratio 2 On the hasie of vour answere tn /11 comment nn the enmnanv's relative linuiditu at the heninninn to the end of 2017