acid test? Current ratio and working capital?

elected financial information for Cullumber as at December 31, 2021, follows:

Accounts payable		$ 210,000		Land		$ 106,000
Accounts receivable		190,000		Licences		59,000
Accumulated depreciationbuilding		78,000		Long-term equity investments		46,000
Building		256,000		Mortgage payable		236,000
Cash		15,500		Notes payable		54,000
Goodwill		35,000		Prepaid expenses		7,500
Interest payable		17,000		Salaries payable		27,500
J. Chrowder, capital		76,000		Supplies		10,000
				Unearned revenue		26,500

Additional information:

1.		All accounts have normal balances.
2.		$ 16,000 of the mortgage payable will be paid before December 31, 2022.
3.		The notes payable are payable on May 17, 2022.