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

Account Title	Debit	Credit
Cash	$ 8,700
Accounts receivable	16,500
Office supplies	2,000
Trucks	177,000
Accumulated depreciationTrucks		$ 36,462
Land	75,000
Accounts payable		12,700
Interest payable		3,000
Long-term notes payable		58,000
K. Wilson, Capital		153,056
K. Wilson, Withdrawals	19,000
Trucking revenue		150,000
Depreciation expenseTrucks	23,518
Salaries expense	70,350
Office supplies expense	8,250
Repairs expense	12,900
Totals	$ 413,218	$ 413,218

(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?