Working Capital and Current Ratio The following balance sheet data for Mayer Company are shown below. 2016 2015 Current assets $1,554,800 $2,046,000 Current liabilities 676,000 620,000 a. Determine the working capital and current ratio for 2016 and 2015. If required, round "current ratio" answers to two decimal places. 2016 2015 Working capital $ $ Current ratio b. Does the change in the current ratio from 2015 to 2016 indicate a favorable or an unfavorable trend?