Markus Company's common stock sold for $4.50 per share at the end of this year. The company paid a common stock dividend of $0.63 per share this year. It also provided the following data excerpts from this year's financial statements: Cash Accounts receivable Inventory Current assets Total assets Current liabilities Total liabilities Ending Balance $ 40,000 Beginning Balance $ 40,200 $ 63,700 $ 84,000 $ 70,600 $ 194,600 $ 699,000 $ 78,000 $ 84,000 $ 187,900 $ 755,600 $ 76,500 $ 165,600 $ 152,000 Common stock, $1 par value $ 184,000 $ 152,000 Total stockholders' equity $ 515,000 $ 590,000 Total liabilities and stockholders' equity $ 699,000 $ 755,600 This Year Sales (all on account) Cost of goods sold Gross margin Net operating income Interest expense Net income: $980,000 $ 568,400 $ 411,600 $263,250 $ 13,500 $174,825 Foundational 14-7 (Algo) 7. What is the amount of working capital and the current ratio at the end of this year? (Round "Current ratio" to 2 decimal places.). Working capital Current ratio