please answer step by step using excel formula ( or type out how it comes out, like revenues)

A B C E F H 1 The MCU Hotel's current assets and current liabilities from the past three yours balance sheets are as folows: 1 Compute the following for each years (except as noted): a.Current ratio b.Add test ratio CAccounts receivable turnover (20x2 and 20:3 only) d Inventory turnover (20x2 and 20)3 only) @.Working capital 2. Comment on the liquidity trend of the MOU Hotel 10 11 12 202 13 Current Assets: 14 Cash 15,000 20,000 30,000 Marketable Securities 30,000 23,000 20,000 16 Accounts Receivable (Net) 70.000 85000 95,000 Inventory . Food 20 000 23000 75,000 Prepald Expenses 10 000 12 000 15,000 19 Total 145000 164 000 185 000 20 21 22 \\Current Uabilities: 23 Accoounts Payable 60.000 52000 651000 Notes Payable 30.000 30.000 30.000 Wages Payable 20.000 22000 25000 Taxes Payable 10 000 11 000 12000 Total 120 000 125 000 132 000 29 Selected Operations Data: 30 Sales (Total) 1,000.000 1,100.000 1 1, 200 000 Cost of Food Sold 150.000 160.000 168 000 Firee Meals . Employees and Others 3,000 3,200 3,400 ANSWER Current Ratio for 20x1 Current Ratio for 20%2 Current Ratio for 203 40 Acid Test Ratio for 20x1 Acid Test Ratio for 202 Acid Test Ratio for 2013 Accounts receivable turnover (20x2] Accounts receivable turnover (20)3] Inventory Turnover (20x2) 43 Inventory Turnover (20)3) 49 Working Capital (20x1) 51 Working Capital (20x2) 52 Working Capital (203) 54 The trend for The Tahoe Hotel has been toward higher or lower liquidity ? higher lower ST