Use the information in the following adjusted trial balance for the Wilson Trucking Company. Account Title Cash Accounts receivable Office supplies Trucks Accumulated depreciation-Trucks Land Accounts payable Debit $ 8,000 Credit 17,500 3,000 172,000 $ 36,000 85,000 12,000 Interest payable 4,000 Long-term notes payable 58,000 Common stock 30,000 Retained earnings 140,000 Dividends 20,000 Trucking revenue 130,000 Depreciation expense-Trucks 23,500 Salaries expense 61,000 office supplies expense 8,000 12,000 $410,000 $410,000 Interest expense Totals (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?