Goblin Company, has the following account balances at December 31, 2012. Notes payable ($60,000 due after 12/31/13) $100,000 Unearned service revenue 70,000 Other long-term debt ($90,000 due in 2013) 250,000 Salaries and wages payable 32,000 Accounts payable 63,000 In addition, Goblin is involved in a lawsuit. Legal counsel feels it is probable Goblin will pay damages of $85,000 in 2013. (a) Prepare the current liability section of Goblins 12/31/12 balance sheet. (b) Goblins current assets are $570,000. Compute Goblins working capital and current ratio.