The following data were taken from the balance sheet of nilo company at the end of two recent fiscal years: current year previous year current assets: cash $271,300 $211,200 marketable securities 314,200 237,600 accounts and notes receivable (net) 128,500 79,200 inventories 1,144,400 805,200 prepaid expenses 589,600 514,800 total current assets $2,448,000 $1,848,000 current liabilities: accounts and notes payable (short-term) $295,800 $308,000 accrued liabilities 214,200 132,000 total current liabilities $510,000 $440,000 a. determine for each year (1) the working capital, (2) the current ratio, and (3) the quick ratio. round ratios to one decimal place.