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

Cash and short-term investments	$	46
Receivables		155
Inventories		70
Prepaid expenses and other current assets		36
Total current liabilities		130
Total liabilities		201
Total stockholders' equity		344

Dollar amounts stated above are in millions.

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

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

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

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

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