7. A company has the following balance sheet accounts: Accounts payable =$13,000; Land =$70,000; Inventory = $37,000; Retained earnings =$82,000; Salaries payable = $7,000; Cash =$15,000; Building =$190,000; Equipment = $26,000; Common stock =$100,000; Taxes payable =$19,000; Accounts receivable =$20,000; Cash =$15,000; Mortgage payable =$80,000. Determine the amount of gross working capital. Determine the company's net working capital. Calculate the current ratio