Firm Q has short-term debt of $14,400, land of $85,400, merchandise inventory of $35,000, cash of $11,000, property, plant, and equipment of $334,000, accounts payable of $16,400, long-term debt of $60,400, accounts receivable of 18,680, common stock of $310,000, and retained earnings of $82,800. Required: Calculate Firm Q's working capital and current ratio. Working Capital Current Ratio Working Capital = Current Ratio