A balance sheet shows Total Current Assets of $272,000 (Cash of $48,000, Notes Receivable of $8000, Accounts Receivable of $128,000, and Inventory of $88,000), Total Plant Assets of $32,000 (Land of $16,000, Buildings of $8000, and Fixtures of $8000) and Current Liabilities of $160,000. Determine the Current Ratio, the Acid-test Ratio, and evaluate the health of the company