Debit Credit Cash $30,000 Accounts Receivable 7,500 Prepaid Insurance 22,000 Accounts Payable $15,100 Salaries Payable 16,300 Common Stock 12,300 Service Revenue 73,300 Administrative Expenses 57,500 $117,000 $117,000 Using the above account balances, compute working capital and current ratio. Round "Current ratio" answer to two decimal places. A. Working capital B. Current ratio