The following data are taken from the balance sheet at the end of the current year. Cash Accounts receivable Inventory Prepaid expenses Temporary investments Property, plant, and equipment Accounts payable Accrued liabilities Income tax payable Notes payable, short-term $154,000 210,000 240,000 15,000 350,000 375,000 245,000 4,000 10,000 85,000 Determine the (a) working capital, (b) current ratio, and (c) quick ratio. Round ratios a. Working Capital b. Current Ratio c. Quick Ratio