The bond indenture for the $10-$year, $9\%$ debenture bonds issued January $2,20$Y$5,$ required working capital of $$100,000,$ a current ratio of $1\mathrm{.}5,$ and a quick ratio of $1\mathrm{.}0$ at the end of each calendar year until the bonds mature. At December $31,20$Y$6,$ the three measures were computed as follows:

$1.$ Current assets:

Cash $$102,000$

Temporary investments $48,000$

Accounts and notes receivable $($net$)120,000$

Merchandise inventory $36,000$

Prepaid expenses $24,000$

Intangible assets $124,800$

Property, plant, and equipment $55,200$

Total current assets $($net$)$ $$510,000$

Current liabilities:

Accounts and short$-$term notes payable $$96,000$

Accrued liabilities $204,000$

Total current liabilities $300,000$

Working capital $$210,000$

$2.$ Current ratio $1\mathrm{.}7$ $$510,000-$: $$300,000$

$3.$ Quick ratio $1\mathrm{.}2$ $$115,200-$: $$96,000$

a$.$ Find the errors in the determination of the three measures of current position analysis. Then provide the correct amounts below. If required, round the ratios to one decimal place.

Working capital $fill in the blank $1$

Current ratio fill in the blank $2$

Quick ratio fill in the blank $3$

b$.$ Is the company satisfying the terms of the bond indenture?