Working Capital and Current Ratio Current assets and current liabilities for HQ Properties Company follow: 2019 2018 Current assets $1,296,000 $1,386,000 Current liabilities 540,000 495,000 a. Determine the working capital and current ratio for 2019 and 2018. If required, round"current ratio" answers to two decimal places. 2019 2018 Working capital Current ratio b. Does the change in the current ratio from 2018 to 2019 indicate a favorable or an unfavorable change? Favorable Unfavorable