Bell Company has a current ratio of 2.85 (2.85:1) 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 $138,000 and during the year its operating activities provided a cash flow of $50,000. a. What are the firm's current liabilities on December 31? b. What is the firm's working capital on December 31? c. What is the quick ratio on December 31? Round to 2 decimal points. d. What is the Bell's operating cash-flow-to-current-liabilities ratio? Round to 2 decimal points