Denna Company's working capital accounts at the beginning of the year follow: Cash Marketable securities Accounts receivable, net Inventory Prepaid expenses Accounts payable Notes due within one year Accrued liabilities $ 61,000 $ 28,300 S 328,400 S 436,600 $ 6,200 S 183,800 $ 82,000 $ 51,900 During the year, , Denna Company completed the foll Compa owing transactions x. Paid a cash dividend previously declared, $21,000 a. Issued additional shares of common stock for cash, $182,000. b. Sold inventory costing $62,800 for $91,000, on account. C. Wrote off uncollectible accounts in the amount of $6,400, reducing the accounts receivable balance accordingly d. Declared a cash dividend, $21,000 e. Paid accounts payable, $85,600 f. Borrowed cash on a short-term note with the bank, $46,500 g. Sold inventory costing $20,250 for $13,500 cash. h. Purchased inventory on account, $43,250 i. Paid off all short-term notes due, $128,500 j. Purchased equipment for cash, $67,800 k. Sold marketable securities costing $18,300 for cash, $15,250 I. Collected cash on accounts receivable, $70,100 Required 1. Compute the following amounts and ratios as of the beginning of the year: (Round your ratios to2 decimal places.) a. Working capital b. Current ratio c. Acid-test ratio