The Robinson Company has the following current assets and current liabilities for these two years:

2016 2017

Cash and marketable securities $50,000 $50,000

Accounts receivable 300,000 350,000

Inventories 350,000 500,000

Total current assets $700,000 $900,000

Accounts payable $200,000 $250,000

Bank loan 0 $150,000

Accruals $150,000 $200,000

Total current liabilities $350,000 $600,000

a. Compare the current ratios between the two years.

b. Compare the acid test ratios between 2016 and 2017. Comment on your findings.