The current year-end balance sheet data for a company are shown below. Calculate the company's: (a) working capital (b) current ratio (c) acid-test ratio. Assets: Cash Marketable securities Accounts receivable (net) Merchandise inventory Long-term investments Plant assets (net) Total assets $ 38,000 45,000 127,500 149,500 135,000 517,500 $ 1.012,500 Liabilities and equity: Accounts payable Accrued liabilities Notes payable (secured by plant assets) Common stock ($12 par) Contributed capital in excess of par Retained earnings Total liabilities and equity $ 148,700 90,000 254,800 180,000 135,000 204.000 $1.012.500