Do It! Review 11-02 a-b Swifty Company, has the following account balances at December 31, 2020. Notes payable ($59,500 due after 12/31/21) Unearned service revenue Other long-term debt ($90,500 due in 2021) Salaries and wages payable Accounts payable $103,000 71,500 244,500 33,000 63,500 In addition, Swifty is involved in a lawsuit. Legal counsel feels it is probable Swifty will pay damages of $24,000 in 2021. Prepare the current liabilities section of Swifty's December 31, 2020, balance sheet. SWIFTY COMPANY Balance Sheet (Partial) V SHOW LIST OF ACCOUNTS LINK TO TEXT Swifty's current assets are $570,500. Compute Swifty's working capital and current ratio. (Round current ratio to 2 decimal places, e.g. 1.25:1.) Working capital $ Current ratio :1