Moore Company has the following partial list of account balances at year-end December 31, 2019:

Accounts payable	$1,800
Accounts receivable	4,600
Cost of goods sold	15,000
Cash	23,000
Taxes payable	10,000
Land	25,000
Notes payable (due in 6 months)	1,000
Salaries payable	900
Inventory	4,300

Additional information: The accounts payable balance at the end of the prior year was $3,000.

(All answers are for December 31, 2019.)

A. Determine the following items:

1. Current assets

2. Current liabilities

3. Working capital

4. Accounts payable turnover ratio

5. Average age of accounts payable

B. Assume that cash is used at December 31, 2019, to pay the entire balance of accounts payable. Determine the revised amounts from part (A) above for the following items:

1. Current assets

2. Current liabilities

3. Working capital

4. Accounts payable turnover ratio

5. Average age of accounts payable