The following data are taken from the balance sheet at the end of the current year.

Cash	$154,000
Accounts receivable	210,000
Inventory	240,000
Prepaid expenses	15,000
Temporary investments	350,000
Property, plant, and equipment	375,000
Accounts payable	245,000
Accrued liabilities	4,000
Income tax payable	10,000
Notes payable, short-term	85,000

Determine the (a) working capital, (b) current ratio, and (c) quick ratio. Round ratios to one decimal place.

a. Working Capital	$
b. Current Ratio
c. Quick Ratio