On December 31, 20--, the following selected accounts and amounts appeared on the balance sheet for Duncan Company. Determine the amount of the working capital and the current ratio. Building $264,000 Prepaid Insurance 3,100 Merchandise Inventory 111,630 Store Equipment 21,800 Unearned Fees 4,590 Notes Payable (due in six months) 13,770 Accumulated Depreciation, Building 109,000 Accounts Payable 22,950 Land 62,000 Cash 29,460 Store Supplies 1,550 Accumulated Depreciation, Store Equipment 9,430 Notes Receivable (due in four months) 9,300 Mortgage Payable (current portion) 6,630 Salaries Payable 3,060 M. Duncan, Capital 200,000 Mortgage Payable (due in four years) 133,410