Selected condensed data taken from a recent balance sheet of Perkins Inc. are as follows. PERKINS INC. Balance Sheet (partial) Cash $ 8,041,000 Short-term investments 4,947,000 Accounts receivable 12,545,000 Inventories 14,814,000 Other current assets 5,571,000 Total current assets $45,918,000 Total current liabilities $40,644,000 What are the (a) working capital, (b) current ratio, and (c) acid-test ratio? (Round ratios to 2 decimal places, e.g. 10.50.) (a) Working capital $ (b) Current ratio : 1 (c) Acid-test ratio : 1