Denna Company's working capital accounts at the beginning of the year follow 64,000 Cash 27,400 Marketable securities 335,600 Accounts receivable, net 444,400 Inventory Prepaid expenses 6,800 Accounts payable 189,200 88,000 Notes due within one year Accrued liabilities 54,600 During the year, Denna Company completed the following transactions: x. Paid a cash dividend previously declared, $24,000. a. Issued additional shares of common stock for cash, $188,000. b. Sold inventory costing $65,200 for $94,000, on account. c. Wrote off uncollectible accounts in the amount of $7,600, reducing the accounts receivable balance accordingly. d. Declared a cash dividend, $24,000. e. Paid accounts payable, $90,400. f. Borrowed cash on a short-term note with the bank, $51,000 g. Sold inventory costing $19,620 for $13,080 cash. h. Purchased inventory on account, $45,500. i. Paid off all short-term notes due, $139,000. j. Purchased equipment for cash, $70,200. k. Sold marketable securities costing $17,400 for cash, $14,500. l. Collected cash on accounts receivable, $73,400. Required: 1. Compute the following amounts and ratios as of the beginning of the year: (Round your ratios to 2 decimal places.)