Answer each of the questions in the following unrelated situations.

$($a$)$ The current ratio of a company is $6$:$1$ and its acid$-$test ratio is $1$:$1.$ If the inventories and prepaid items amount to $$523,000,$ what is the amount of current liabilities?

Current liabilities $ $$

$($b$)$ A company had an average inventory last year of $$210,000$ and its inventory turnover was $5.$ If sales volume and unit cost remain the same this year as last and inventory turnover is $8$ this year, what will average inventory have to be during the current year?

Average inventory $ $$

$($c$)$ A company has current assets of $$95,000($of which $$38,000$ is inventory and prepaid items$)$ and current liabilities of $$38,000.$ Wh is the current ratio? What is the acid$-$test ratio? If the company borrows $$13,000$ cash from a bank on a $120-$day loan, what will its current ratio be$?$ What will the acid$-$test ratio be$?($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}50.)$

$($d$)$ A company has current assets of $$604,000$ and current liabilities of $$218,000.$ The board of directors declares a cash dividend of $$183,000.$ What is the current ratio after the declaration but before payment? What is the current ratio after the payment of the dividend? $($Round answers to $2$ decimal places, e$.$g$.2\mathrm{.}50.)$

Current ratio after the declaration but before payment $$ :$1$

Current ratio after the payment of the dividend $$ :$1$