The bond indenture for the $10-$year, $9\%$ debenture bonds issued January $2,20Y5,$ 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 $31,20Y6,$ the three measures were computed as follows:

Current assets:

$\backslash$table$[[$Cash$,$$$99,000$