Deena Company's working capital accounts at the begining of the year follow

Denna Company's working capital accounts at the beginning of the year follow: 5 62,000 5 28,000 5 330,800 5 439,200 5 6,400 5 185,600 5 84,000 5 52,800 Cash Marketable securities Accounts receivable, net Prepaid expenses Accounts payable Notes due within one year Accrued liabilities During the year, Denna Company completed the following transactions: x. Paid a cash dividend previously declared, 522,000. a. Issued additional shares of common stock for cash, $184,000 b. Sold inventory costing $83,600 for $92,000, on account. c. Wrote off uncollectible accounts in the amount of $6,800, reducing the accounts receivable balance accordingly. d. Declared a cash dividend, S22,000 e. Paid accounts payable, S87,200 f. Borrowed cash on a short-term note with the bank, $48,000 g. Sold inventory costing $20,040 for $13,380 cash h. Purchased inventory on account, 544,000 i. Paid off all short-term notes due, $132,000 j. Purchased equipment for cash, $68,600 k. Sold marketable securities costing $18,000 for cash, $15,000 L. Collected cash on accounts receivable, $71,200 Required: 1. Compute the following amounts and ratios as of the beginning of the year: (Round your ratios to 2 decimal places.) a. Working capital b. Current ratio c. Acid-test ratio