Cullumber Company provides you with the following balance sheet information as of December 31, 2022.

Current assets		$12,650		Current liabilities		$12,720
Long-term assets		28,090		Long-term liabilities		15,300
Total assets		$40,740		Stockholders equity		12,720
				Total liabilities and stockholders equity		$40,740

In addition, Cullumber reported net income for 2022 of $16,960, income tax expense of $3,392, and interest expense of $1,352.

Compute the current ratio and working capital for Cullumber for 2022. (Round current ratio to 2 decimal places, e.g. 2.75. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Current ratio		enter the current ratio rounded to 2 decimal places	:1
Working capital		$enter a dollar amount

Assume that at the end of 2022, Cullumber used $3,180 cash to pay off $3,180 of accounts payable. Compute the new ratios. (Round current ratio to 2 decimal places, e.g. 2.75. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Current ratio		enter the current ratio rounded to 2 decimal places	:1
Working capital		$enter a dollar amount

Compute the debt to assets ratio and the times interest earned for Cullumber for 2022. (Round answers to 2 decimal places, e.g. 2.75. Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

Debt to assets ratio		enter the debt to assets ratio rounded to 2 decimal places	%
Times interest earned ratio		enter the Times interest earned ratio rounded to 2 decimal places	times