what is the current ratio for the company in 2020? Has the current ratio improved or not improved since 2019?

What is the acid test ratio cof the company in 2020? Has the acid test ratio improved or not improved since 2019?

what is the working capital for the company in 2020? Has the working capital improved or not improved since 2019?

(in thousands) For the Years Ended December 31, 2020 and 2019 \begin{tabular}{|c|c|c|} \hline & 2020 & 2019 \\ \hline Sales & $999 & $800 \\ \hline Less Cost of Goods Sold & 399 & 336 \\ \hline Gross Profit & $600 & $464 \\ \hline \multicolumn{3}{|l|}{ Less Operating Expenses: } \\ \hline Wage Expenses & $214 & $150 \\ \hline Rent Expense & 120 & 120 \\ \hline Miscellaneous Expense & 100 & 50 \\ \hline Depreciation Expense & 40 & 40 \\ \hline Total Operating Expenses & $474 & $360 \\ \hline Operating Income & $126 & $104 \\ \hline \multicolumn{3}{|l|}{ Less Other Expense: } \\ \hline Interest Revenue & $36 & $36 \\ \hline Interest Expense & (12) & (12) \\ \hline Income before Tax & $150 & $128 \\ \hline Less: Income Tax Expense & 60 & 48 \\ \hline Net Income & $90 & $80 \\ \hline Current Assets: & 2020 & 2019 \\ \hline & $150 & $57 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline Cash & $150 & $57 \\ \hline Accounts Receivable & 95 & 70 \\ \hline Accrued Interest Receivable & 15 & 15 \\ \hline Inventory & 20 & 60 \\ \hline Prepaid Rent & 10 & \\ \hline Total Current Assets & $290 & $202 \\ \hline \multicolumn{3}{|l|}{ Long-Term Assets: } \\ \hline Long-Term Note Receivable & $288 & $288 \\ \hline \multicolumn{3}{|c|}{ Equipment, less Accumulated Depreciation } \\ \hline of $120 and $80 & 80 & 120 \\ \hline Total Long-Term Assets & $368 & $408 \\ \hline Total Assets & $658 & $610 \\ \hline \multicolumn{3}{|l|}{ Current Liabilities: } \\ \hline Accounts Payable & $90 & $65 \\ \hline Accrued Wages Payable & 24 & 10 \\ \hline Accrued Income Taxes Payable & 16 & 12 \\ \hline Accrued Interest Payable & 9 & 9 \\ \hline Unearned Sales Revenue & - & 5 \\ \hline \multicolumn{3}{|l|}{ Current Portion } \\ \hline of Long-Term Notes Payable & 80 & - \\ \hline Total Current Liabilities & $219 & $101 \\ \hline \multicolumn{3}{|l|}{ Long-Term Liabilities: } \\ \hline Notes Payable & 40 & 120 \\ \hline Total Liabilities & $259 & $221 \\ \hline \multicolumn{3}{|l|}{ Stockholders' Equity: } \\ \hline Common Stock & $102 & $102 \\ \hline Retained Earnings & 297 & 287 \\ \hline Total Stockholders; Equity & $399 & $389 \\ \hline \multicolumn{3}{|l|}{ Total Liabilities and } \\ \hline Stockholders' Equity & $658 & $610 \\ \hline \end{tabular} \begin{tabular}{lrrr} Stockholders' Equity: & & & \\ Common Stock & & & $102 \\ Retained Earnings & 297 & & 287 \\ \hline Total Stockholders; Equity & $399 & & $389 \\ \hline Total Liabilities and & & & \\ Stockholders' Equity & $658 & & $610 \\ & & & \\ Average Common Shares Outstanding & 200,000 & 200,000 \\ Annual Common Dividends Per Share & $.40 & $.20 \\ Closing Market Price Common Stock, 12/31 & $9.00 & $6.00 \end{tabular}