The following data are taken from the balance sheet at the end of the current year. Cash $154,000 Accounts receivable 210,000 240,000 Inventory Prepaid expenses 15,000 Temporary investments 350,000 375,000 Property, plant, and equipment Accounts payable Accrued liabilities 245,000 4,000 10,000 Income tax payable 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