03 Liquidity Ratios E5A. BUSINESS APPLICATION The accounts and balances that follow are from Kell man, Inc.'s general ledger. Compute the (1) working capital and (2) current ratio. (Round to one decimal place.) Accounts Payable Accounts Receivable Cash Current Portion of Long-Term Debt Long-Term Investments Marketable Securities Merchandise Inventory $13,280 8,160 1,200 8,000 8,320 10,080 20,320 Continued)