Selected condensed data taken from a recent balance sheet of Heidebrecht Inc. are as follows. HEIDEBRECHT INC. Balance Sheet (partial) Cash $7,940,000 Short-term investments 5,010,000 Accounts receivable 12,140,000 Inventory 14,980,000 Other current assets 5,430,000 Total current assets $45,500,000 Total current liabilities $39,760,000 What are the (a) working capital, (b) current ratio, and (c) acid-test ratio? (Round ratios to 2 decimal places, e.g. 1.58 : 1.) (a) Working capital $ (b) Current ratio :1 (c) Acid-test ratio :1