Current Attempt in Progress Wildhorse Co. reports the following account balances at December 31, 2022: Accounts payable Accounts receivable Cash Intangible assets Inventory Long-term investments Long-term liabilities Short-term investments Notes payable (short-term) Property, plant, and equipment Prepaid insurance Salaries and wages payable Land held for future use $8.000 5,600 8,200 24,000 37,200 21,500 109,000 4,700 15,200 260,000 1,420 2,300 65,000 Compute the company's (a) working capital and (b) current ratio. (Round current ratio to 2 decimal places, e.g. 1.55:1.) (a) Working capital $ (b) Current ratio :1