The summarized information below is from the balance sheets of McDonalds Corporation at December 31, 2008 and Wendys/ Arbys Group, Inc at December 28, 2008. McDonalds Wendys/ Arbys Group (in millions) (in thousands) Current assets Cash and cash equivalents $2,063.4 $90,090 Restricted cash equivalents 0 20,792 Accounts receivable and notes receivable, net 931.2 97,258 Inventories 111.5 24,646 Prepaid expenses and other current assets 411.5 28,990 Deferred income tax benefit 0 37,923 Advertising fund restricted assets 81,139 Total current assets $ 3,517.6 $ 380,838 Current liabilities $ 2,537.9 $ 502,489 Noncurrent liabilities $ 12,541.0 $1,759,840 Shareholders equity $ 13,382.6 $2,383,291 1. Information must be computed for each company at year end. a) Working capital b) Current ratio c) Quick ratio 2. Brief comment on the liquidity of both companies and which appears to be more liquid.