Calculate the following ratios:

(a) working capital

(b) acid-test ratio

(c) current ratio

(d) debt ratio

(e) equity ratio

(f) debt-to-equity ratio

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Cash $ 50,000

Current liabilities $ 64,000

Accounts receivable 35,000

Long-term liabilities 72,000

Inventory 60,000

Common stock 100,000

Equipment140,000

Retained earnings49,000

Total assets $285,000

Total liabilities and equity $285,000