Debit Credit Cash $30,000 Accounts Receivable 7,700 Prepaid Insurance 22,000 Accounts Payable $15,100 Salaries Payable 16,300 Common Stock 12,200 Service Revenue 73,400 < Administrative Expenses 57,300 $117,000 $117,000 Using the above account balances, compute working capital and current rati Round "Current ratio" answer to two decimal places. A. Working capital B. Current ratio Feedback