Use the information in the following adjusted trial balance for the Wilson Trucking Company.

Account Title	Debit	Credit
Cash	$ 9,000
Accounts receivable	16,500
Office supplies	2,000
Trucks	195,000
Accumulated depreciationTrucks		$ 40,170
Land	75,000
Accounts payable		13,000
Interest payable		3,000
Long-term notes payable		58,000
K. Wilson, Capital		171,106
K. Wilson, Withdrawals	19,000
Trucking revenue		146,500
Depreciation expenseTrucks	25,910
Salaries expense	68,709
Office supplies expense	8,058
Repairs expense	12,599
Totals	$ 431,776	$ 431,776

(a) Calculate the current ratio for Wilson Trucking. (b) Assuming Spalding (a competitor) has a current ratio of 1.5, which company is better able to pay its short-term obligations?