City A's balance sheet is shown in Table 26.8. Calculate the following: current ratio; working capital; quick ratio; and the common-size ratios for cash, advance payments, receivables, and restricted assets. TABLE 26.8 City A: Statement of Financial Position (Balance Sheet) City A Assets ($) Cash 294,203 Investments 1,789 353 Receivables 379,756 Inventory 21,358 Other Non-Current Assets 32,249 Capital Assets (at cost) Non-Depreciable 1,993,589 Depreciable Net 2.741,898 Total Assets 7,252,406 Liabilities ($) Accounts Payable 97,899 Trust Liabilities and Deposits 37.628 Advance Payments 18,460 Matured Bonds Payable 90,640 Interest Payable 68,827 Non-Current Liabilities Due in Less Than One Year 122,171 Due in More Than One Year 2.440,207 Total Liabilities 2.875,832 Net Assets (S) Net Investment in Capital Assets 2,454,765 Restricted Assets 930,237 Unrestricted Assets 991,572 Total Net Assets 4,376,574 Total Liabilities & Net Assets 7.252,406