Use the summarized financial information for The J$.$ Willis Holding Company $($JWHC$)$ shown in the table below for problems $1$ through $4.$

Revenues CGS

Cash & Equivalents Accounts Receivable

Inventory

Accounts Payable Accruals

Notes Payable

Last Year $$5,700\mathrm{.}00$ $$4,560\mathrm{.}00$

$$714\mathrm{.}80$ $$500\mathrm{.}00$ $$300\mathrm{.}00$

$$320\mathrm{.}00$ $$40\mathrm{.}00$ $$70\mathrm{.}00$

Current Year $$5,050\mathrm{.}00$ $$4,040\mathrm{.}00$

$$120\mathrm{.}00$ $$500\mathrm{.}00$ $$340\mathrm{.}00$

$$300\mathrm{.}00$ $$50\mathrm{.}00$ $$60\mathrm{.}00$ For both years, calculate the CCC $($and its components$),$ the NLB$,$ and DCH$.$ Interpret the values for the current year. Also, discuss the observed two$-$year trend in liquidity.