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 16,500 2,000 181,000 $ 37,286 75,000 12,000 Trucking revenue Interest payable 3,000 Long-term notes payable 58,000 K. Wilson, Capital 160,273 K. Wilson, Withdrawals 19,000 141,000 24,049 66,129 7,755 12,126 $ 411,559 $ 411,559 Depreciation expense-Trucks Salaries expense Office supplies expense Repairs 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?