Liabilities and Stockholders' Equity Current liabilities \begin{tabular}{lr} Accounts payable & $172,100 \\ Income taxes payable & 37,110 \\ \cline { 2 - 2 } Total current liabilities & 209,210 \\ Bonds payable & 219,200 \\ \hline Total liabilities & 428,410 \\ \hline \end{tabular} Stockholders' equity \begin{tabular}{lr} Common stock & 365,800 \\ Retained earnings & 298,994 \\ \cline { 2 - 2 } Total stockholders' equity & 664,794 \\ Total liabilities and stockholders' equity & $1,093,204 \\ \hline \end{tabular} Compute the following values and ratios for 2027. (We provide the results from 2026 for comparative purposes.) (Round Current Ratio to 2 decimal places, e.g. 15.25 and Debt to assets ratio to 1 decimal place, e.g. 78.9\%.) 1. Working capital. (2026:$160,500)$ 2. Current ratio. (2026: 1.65:1) :1 3. Debt to assets ratio. (2026: 31.0%) %