Firm O has accounts receivable of $45,000, cash of $21,600, property, plant, and equipment of $390,000, merchandise inventory of $46,000, accounts payable of $22,800, other accrued liabilities of $8,200, common stock of $320,000, and retained earnings of $151,600 Required: Calculate Firm N's working capital and current ratio. Working Capital = Working Capital Current Ratio Current Ratio