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 $189,000 Prepaid Insurance 2,220 Merchandise Inventory 79,830 15,600 3,240 Store Equipment Unearned Fees Notes Payable (due in six months) Accumulated Depreciation, Building 9,720 78,000 Accounts Payable 16,200 44,000 Land Cash 21,070 1,110 6,740 6,650 Store Supplies Accumulated Depreciation, Store Equipment Notes Receivable (due in four months) Mortgage Payable (current portion) Salaries Payable M. Duncan, Capital 4,680 2,160 143,200 Mortgage Payable (due in four years) 95,540 Working Capital Current Ratio (Round your answer to two decimal places.)