The following data are taken from the balance sheet at the end of the current year: Cash $154,000 Temporary investments 350,000 Accounts receivable 210,000 Inventory 240,000 Prepaid expenses 15,000 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.