Firm O has accounts receivable of $47,000, cash of $22,600, property, plant, and equipment of $400,000, merchandise inventory of $46,400, accounts payable of $22,900, other accrued liabilities of $8,300, common stock of $330,000, and retained earnings of $154,800. Required: Calculate Firm N's working capital and current ratio. Working Capital Working Capital Current Ratio = Current Ratio 0