The following amounts were reported on the December 31, 2019, balance sheet: Cash Accounts receivable Common stock Wages payable Land Accounts payable Retained earnings Bonds payable. Merchandise inventory Buildings and equipment, net of accumulated depreciation $ 52,000 143,000 260,000 32,500 520,000 130,000 11,100 764,160 92,760. 1,170,000 Required: a. Calculate working capital at December 31, 2019. b. Calculate the current ratio at December 31, 2019. (Round your answer to 1 decimal place.) c. Calculate the acid-test ratio at December 31, 2019. (Round your answer to 1 decimal place.) a. Working capital b. Current ratio c. Acid-test ratio