The following historical information is from Assisi Community Markets.

Current Assets Current Liabilities

Cash Accounts Receivable Inventory Accounts Payable Wages Payable

Year $1$ $$42,000$ $$12,500$ $$6,200$ $$12,500$ $$3,200$

Year $237,50016,8007,60014,6003,700$

Year $326,80022,90010,30019,8004,500$

Year $422,1002800015,40020,6006,000$

Year $515,70029,50016,70022,9008,200$

Calculate the working capital and current ratio for each year. What observations do you make, and what actions might the owner consider taking?