The bond indenture for the 10-year, 9% debenture bonds issued January 2, 20Y5, required working capital of $100,000, a current ratio of 1.5, and a quick ratio of 1.0 at the end of each calendar year until the bonds mature. At December 31, 20Y6, the three measures were computed as follows:

1.	Current assets:
		Cash		$99,000
		Temporary investments		51,000
		Accounts and notes receivable (net)		120,000
		Inventories		36,000
		Prepaid expenses		24,000
		Intangible assets		115,200
		Property, plant, and equipment		64,800
			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			1.7	$510,000		$300,000
3.	Quick ratio			1.3	$124,800		$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	$
Current ratio
Quick ratio