Favor Company has a current ratio of $2\mathrm{.}35$ on December $31.$ On that date the company's current assets are as follows:

Favor Company's current liabilities at the beginning of the year were $$312,000$ and during the year

its operating activities provided a cash flow of $$60,894.$

a$.$ What are the firm's current liabilities on December $31?($Round to the nearest dollar.$)$ &

b$.$ What is the firm's working capital on December $31?$ &

c$.$ What is the quick ratio on December $31?($Round to two decimals.$)$

d$.$ What is Bell's operating$-$cash$-$flow$-$to$-$current$-$liabilities ratio? $($Round to two decimals.$)$