Diane Corporation is preparing its 2015 balance sheet. The company records show the following selected amounts at the end of the accounting period, December 31, 2015:

Total assets	$	610,000
Total noncurrent assets		310,000
Liabilities:
Notes payable (8%, due in 5 years)		21,000
Accounts payable		51,000
Income taxes payable		12,000
Liability for withholding taxes		3,000
Rent revenue collected in advance		9,000
Bonds payable (due in 15 years)		103,000
Wages payable		9,000
Property taxes payable		5,000
Note payable (10%, due in 6 months)		14,000
Interest payable		600
Common stock		300,000

1-a. Compute working capital. Working capital 1-b. Compute the quick ratio (quick assets are $90,000). (Round your answer to 2 decimal places.) Quick ratio 2. Would your computation be different if the company reported $310,000 worth of contingent liabilities in the notes to the statements