Plum Corporation began the month of May with $1,400,000 of current assets, a current ratio of 1.90.1, and an acid-test ratio of 1.70.1 During the month, it completed the following transactions (the company uses a perpetual Inventory system) May 2 Purchased $75,000 of merchandise inventory on credit. May Sold merchandise inventory that cost $60,000 for $150,000 cash. May 16 Collected $23,000 cash on an account receivable, May 15 Paid $28,000 cash to settle an account payable May 17 wrote off a $5,000 bad debt against the Allowance for Doubtful Accounts account. May 22 Declared a $1 per share cash dividend on its 60,000 shares of outstanding cosson stock, May 26 Paid the dividend declared on May 22. May 27 Borrowed $90,000 cash by giving the bank a 10-day, 10 note. May 28 Borrowed $105,066 cash by signing a long-ters secured note. May 26 Used the $195,000 cash proceeds from the notes to buy new sachinery Required: Complete the table below showing Plum's (t) current ratio, (2) acid-test ratio, and (3) working capital after each transaction. (Do not round Intermediate calculations. Round your retlos to 2 decimal places and the working capitals to nearest dollar amount. Amounts to be deducted should be indicated with e minus sign.)