The following is the Classified Balance Sheet of Foxtrot Concepts: Foxtrot Concepts Balance Sheet 31-Dec-21 Assets Current assets Cash Accounts receivable Inventory Prepaid insurance Total current assets Property, plant, and equipment Computer equipment Less: Accumulated depreciation Total assets Liabilities and Owner's Equity Current liabilities Accounts payable Salaries payable Total current liabilities Non-current liabilities Note payable Total liabilities Owner's equity J. Yan, Capital $ Total liabilities and owner's equity b. Quick ratio c. Working capital 210,000 25,000 Instructions Using the information above, calculate the following: a. Current ratio GA $ EA $ 8,000 16,000 6,000 2,000 32,000 185,000 217,000 20,000 3,000 23,000 71,000 94,000 123,000 217,000