Roy's Toys is a manufacturer of toys and children's products. The following are selected items appearing in a recent balance sheet (dollar amounts are in millions):

Cash and short-term investments	$	48.00
Receivables		153.00
Inventories		72.00
Prepaid expenses and other current assets		39.00
Total current liabilities		134.00
Total liabilities		201.00
Total stockholders' equity		348

a(1)	Using the information above, compute the amounts of Roy's Toys quick assets. (Enter your answer in millions of dollars rounded to 1 decimal place. Omit the "$" sign in your response.)

Quick assets

$

a(2)	Using the information above, compute the amounts of Roy's Toys total current assets. (Enter your answer in millions of dollars rounded to 1 decimal place. Omit the "$" sign in your response.)

Total current assets

$

b(1)	Compute for Roy's Toys quick ratio. (Round your answer to 1 decimal place.)

Quick ratio

b(2)	Compute for Roy's Toys current ratio.(Round your answer to 1 decimal place.)

Current ratio

b(3)	Compute for Roy's Toys dollar amount of working capital. (Enter your answer in millions of dollars rounded to 1 decimal place. Omit the "$" sign in your response.)

Working capital

$