The following amounts were reported on the December $31,2022,$ balance sheet:

$|$ Item $|$ Amount $|$

$|--------------------------------|-----------|$

$|$ Cash $|$ $$24,000|$

$|$ Accounts receivable $|$ $$66,000|$

$|$ Common stock $|$ $$120,000|$

$|$ Wages payable $|$ $$15,000|$

$|$ Retained earnings $|$ $$240,000|$

$|$ Land $|$ $$60,000|$

$|$ Accounts payable $|$ $$25,800|$

$|$ Bonds payable $|$ $$354,240|$

$|$ Merchandise inventory $|$ $$65,040|$

$|$ Buildings and equipment, net $|$ $$540,000|$

A$.$ Calculate working capital at December $31,2022.$

B$.$ Calculate the current ratio at December $31,2022.$

Note: Round your answer to $1$ decimal place.

C$.$ Calculate the acid$-$test ratio at December $31,2022.$

Note: Round your answer to $1$ decimal place.