Current position analysis the end of each calendar year until the bonds mature. At December $31,20$Y$6,$ the three measures were computed as follows:

Current assets:

Cash

Temporary investments

Accounts and notes receivable $($net$)$

Inventories

Prepaid expenses

Intangible assets

Property, plant, and equipment

Total current assets $($net$)$

Current liabilities:

Accounts and short$-$term notes payable

Accrued liabilities

Total current llablilities

Working capital

Current ratio $1\mathrm{.}7,$$$510,000$$$300,000$

Quick ratio $1\mathrm{.}3,$$$124,800$$$96,000$

$$99,000$

$51,000$

$120,000$

$36,000$

$24,000$

$115,200$

$64,800$

$$510,000$

$$96,000$

$204,000$