The comparative financial statements of Marshall Inc. are as follows. The market price of Marshall common stock was $82.80 on December 31, 20Y2.   Marshall Inc. Comparative Retained Earnings Statement For the Years Ended December 31, 20Y2 and 20Y1 1   20Y2 20Y1 2 Retained earnings, January 1 $3,716,000.00 $3,266,000.00 3 Net income 630,000.00 560,000.00 4 Total $4,346,000.00 $3,826,000.00 5 Dividends:     6 On preferred stock $10,000.00 $10,000.00 7 On common stock 100,000.00 100,000.00 8 Total dividends $110,000.00 $110,000.00 9 Retained earnings, December 31 $4,236,000.00 $3,716,000.00         Marshall Inc. Comparative Income Statement For the Years Ended December 31, 20Y2 and 20Y1 1   20Y2 20Y1 2 Sales $10,860,000.00 $10,000,000.00 3 Cost of goods sold 6,000,000.00 5,440,000.00 4 Gross profit $4,860,000.00 $4,560,000.00 5 Selling expenses $2,160,000.00 $2,000,000.00 6 Administrative expenses 1,627,500.00 1,500,000.00 7 Total operating expenses $3,787,500.00 $3,500,000.00 8 Income from operations $1,072,500.00 $1,060,000.00 9 Other revenue 99,500.00 20,000.00 10   $1,172,000.00 $1,080,000.00 11 Other expense (interest) 132,000.00 120,000.00 12 Income before income tax $1,040,000.00 $960,000.00 13 Income tax expense 410,000.00 400,000.00 14 Net income $630,000.00 $560,000.00         Marshall Inc. Comparative Balance Sheet December 31, 20Y2 and 20Y1 1   20Y2 20Y1 2 Assets     3 Current assets:     4 Cash $1,050,000.00 $950,000.00 5 Marketable securities 301,000.00 420,000.00 6 Accounts receivable (net) 586,000.00 500,000.00 7 Inventories 410,000.00 380,000.00 8 Prepaid expenses 107,000.00 20,000.00 9 Total current assets $2,454,000.00 $2,270,000.00 10 Long-term investments 800,000.00 800,000.00 11 Property, plant, and equipment (net) 5,750,000.00 5,184,000.00 12 Total assets $9,004,000.00 $8,254,000.00 13 Liabilities     14 Current liabilities $818,000.00 $788,000.00 15 Long-term liabilities:     16 Mortgage note payable, 6%, $200,000.00 $0.00 17 Bonds payable, 4%, 3,000,000.00 3,000,000.00 18 Total long-term liabilities $3,200,000.00 $3,000,000.00 19 Total liabilities $4,018,000.00 $3,788,000.00 20 Stockholders’ Equity     21 Preferred 4% stock, $5 par $250,000.00 $250,000.00 22 Common stock, $5 par 500,000.00 500,000.00 23 Retained earnings 4,236,000.00 3,716,000.00 24 Total stockholders’ equity $4,986,000.00 $4,466,000.00 25 Total liabilities and stockholders’ equity $9,004,000.00 $8,254,000.00       Determine the following measures for 20Y2 (round to one decimal place, including percentages, except for per-share amounts): Assume a 365-day year. 1. Working capital 2. Current ratio 3. Quick ratio