The following items, in alphabetical order, are available from the records of Walker Corporation as of December 31, 2017 and 2016: December 31, 2016: Calculate the following as of December 31,2017, and December 31, 2016: a. Working capital b. Current ratio On the basis of your answers to (1), comment on the company's relative liquidity at beginning and end of the year. Explain the change in the company's liquidity from the beginning to the end of 2017