Bell Company has a current ratio of 2.6 on December 31 . On that date the company's current assets are as follows: Bell Company's current liabilities at the beginning of the year were $105,000 and during the year ts operating activities provided a cash flow of $42,000. What are the firm's current liabilities on December 31 ? (Round to the nearest dollar.) $ What is the firm's working capital on December 31?$ C. What is the quick ratio on December 31 ? (Round to two decimals.) d. What is Bell's operating-cash-flow-to-current-liabilities ratio? (Round to two decimals.)