Roys Toys is a manufacturer of toys and childrens products. The following are selected items appearing in a recent balance sheet.

Cash and short-term investments	$	49
Receivables		158
Inventories		77
Prepaid expenses and other current assets		31
Total current liabilities		131
Total liabilities		207
Total stockholders' equity		347

Dollar amounts stated above are in millions.

a-1. Using the information above, compute the amounts of Roy's Toys quick assets. (Enter your answer in millions of dollars.)

a-2. Using the information above, compute the amounts of Roy's Toys total current assets. (Enter your answer in millions of dollars.)

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

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

b-3. Compute for Roy's Toys dollar amount of working capital. (Enter your answer in millions of dollars.)

a-1.	Quick assets		million
a-2.	Total current assets		million
b-1.	Quick ratio		to 1
b-2.	Current ratio		to 1
b-3.	Working capital		million