Solvency Measures- The Short-Term Creditor Working Capital and Current Ratio 2003 2002 Current assets $550,000 $533, 000 Current liabilities 210,000 243000 c15-11C15- 11 Solvency Measures — The Short-Term Creditor Current assets $550,000 $533,000 Current liabilities 210,000 243,000 Working Capital and Current Ratio 2003 2002