Selected balance sheet accounts for Tibbetts Company on September 30, 2016, are as follows Cash Marketable securities Accounts receivable, net $ 48,000 87,000 129,000 135,000 21,000 $420,000 $147,000 33,000 60,000 $ 240,000 Prepaid expenses Total current assets Accounts payable Other accrued liabilities Short-term debt Total current liabilities Required a. Calculate the working capital, current ratio, and acid-test ratio for Tibbetts Company as of September 30, 2016. (Round "Ratio" answers to 2 decimal places.) Working capital Current ratio Acid-test ratio