Firm O has accounts receivable of $55,000, cash of $26,600, property, plant, and equipment of $440,000, merchandise inventory of $48,000, accounts payable of $23,300, other accrued liabilities of $8,700, common stock of $370,000, and retained earnings of $167,600. Required: Calculate Firm N's working capital and current ratio. Working Capital Working Capital Current Ratio Current Ratio