1. Dratif Corporation's working capital is $41,000 and its current liabilities are $112,000. The corporation's current ratio is closest to?

2. Stimac Corporation has total cash of $285,000, no marketable securities, total current receivables of $356,000, total inventory of $181,000, total prepaid expenses of $68,000, total current assets of $890,000, total current liabilities of $306,000, total stockholders equity of $2,514,000, total assets of $3,665,000, and total liabilities of $1,151,000. The companys acid-test (quick) ratio is closest to?

3. Financial statements for Maraby Corporation appear below:

Maraby Corporation
Balance Sheet
December 31, Year 2 and Year 1
(dollars in thousands)
	Year 2			Year 1
Current assets:
Cash and marketable securities	$	220		$	190
Accounts receivable, net		190			160
Inventory		140			150
Prepaid expenses		70			80
Total current assets		620			580
Noncurrent assets:
Plant & equipment, net		1,180			1,150
Total assets	$	1,800		$	1,730
Current liabilities:
Accounts payable	$	100		$	120
Accrued liabilities		100			70
Notes payable, short term		160			160
Total current liabilities		360			350
Noncurrent liabilities:
Bonds payable		450			500
Total liabilities		810			850
Stockholders equity:
Common stock, $5 par		160			160
Additional paid-in capital		200			200
Retained earnings		630			520
Total stockholders equity		990			880
Total liabilities & stockholders equity	$	1,800		$	1,730

Maraby Corporation
Income Statement
For the Year Ended December 31, Year 2
(dollars in thousands)
Sales (all on account)	$	1,960
Cost of goods sold		1,370
Gross margin		590
Selling and administrative expense		230
Net operating income		360
Interest expense		50
Net income before taxes		310
Income taxes (30%)		93
Net income	$	217

Maraby Corporation's working capital (in thousands of dollars) at the end of Year 2 was closest to?