Current assets and current liabilities for a company are • Current assets: 2020—$387,000; 2021—$435,000. • Current liabilities: 2020—$275,000; 2021—$297,500. Determine the current ratio for 2020 and 2021. Does the change in the current ratio from 2020 to 2021 indicate a favorable or unfavorable trend? Explain your response.