2011 and 2012 Cash and marketable securities $50,000 $50,000 Accounts receivable $300,000 $350,000 Inventories $350,000 $500,000 Total current assets $700,000 $900,000 Accounts payable $200,000 $250,000 Bank loan 0 $150,000 Accruals $150,000 $200,000 Total liabilities $350,000 $600,000 a.) Compare the current ratio between the two years. b.) Compare the acid test ratios between 2011 and 2012. comment on your findings.