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13. Perform a current position analysis by calculating the working capital, current ratio, and quick ratio on the following company for 2018 and 2019 to determine if its ability to pay current liabilities has improved or gotten worse. Round ratios to one decimal place 2018 2018 Current assets Quick assets Current liabilities $195,000 125,000 196,100 $140,600 100,200 145,600 15. Calculate the working capital, current ratio, and quick ratio for 2018 and 20196 with the following information. Determine if the company is in a better position or worse position to pay its current liabilities. Round ratios to one decimal place. 2018 $110,650 50,300 180,100 110,320 357,000 Cash and cash equivalents Temporary investments Accounts receivable Inventories Current liabilities $100,750 68,900 177,750 100,100 346,200