The accountant of Harbi Jewels Sdn Bhd, a company trading in gems and jewels, provided the following extract of the Balance Sheet as at 31 December 2018.

Harbi Jewels Sdn Bhd
Balance Sheet as at 31 December 2018 (Extract)
Current Assets	RM	RM
Inventory	59,550
Trade Receivables,net	9,150
Prepaid rent	2,500
Cash in Hand	200	71,400
Current Liabilities
Trade payables	15,250
Short-term borrowings	2,250
Accrued Utilities	1,650	19,150

1. What is the working capital of Harbi Jewels Sdn Bhd as at 31 December 2018?

2. What is the current ratio of Harbi Jewels Sdn Bhd as at 31 December 2018?

3. What is the quick ratio of Harbi Jewels Sdn Bhd as at 31 December 2018?