Selected condensed data taken from a recent statement of financial position of Morino Ltd. are as follows.

MORINO LTD.

Statement of Financial Position (partial)

Other current assets ................................... £ 6,271,000

Inventory ........................................................ 14,814,000

Accounts receivable .................................... 12,545,000

Short-term investments ................................. 4,947,000

Cash .................................................................... 8,113,000

Total current assets ................................. £46,690,000

Total current liabilities .............................. £41,200,000

What are the

(a) Working capital,

(b) Current ratio, and

(c) Acid-test ratio?