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2015 2014 2013 $ At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity 36,229 $ 106,073 137,408 11,548 335,317 $ 626,575 42,780 $ 76,377 98,929 11,003 311,062 $540,151 44,562 57,087 62,038 4,903 272,710 $441,300 $ 157,577 $ 94,024 $ 57,087 116,618 163,500 188,880 $ 626,575 127,962 163,500 154,665 $540,151 99,478 163,500 121,235 $441,300 Refer to Nabisco Company's balance sheets in exercise one. Analye its year-end short-term liquidity position at the end of 2015, 2014, and 2013 by computing (1) the current ratio and (2) the acid-test ratio. Comment on the ratio results. (Round ratio amounts to two decimals.)