Firm Q has short-term debt of $14,000, land of $85,000, merchandise inventory of $31,000, cash of $9,000, property, plant, and equipment of $330,000, accounts payable of $16,000, long-term debt of $60,000, accounts receivable of 17,000 , common stock of $300,000, and retained earnings of $82,000. Required: Calculate Firm Q's working capital and current ratio