Concord Company has current assets of $73000, current liabilities of $100000, long-term assets of $187000 and long-term liabilities of $75000. Concord Company's working capital and its current ratio are:

$27000 and 0.73:1.

-$27000 and 0.73:1.

$114000 and 0.73:1.

-$27000 and 1.73:1.