Using the following accounts and balances taken from a year-end balance sheet, compute working capital and the current ratio. Account Payable $6,500 Accounts Receivable 5,000 Cash 2,000 Common Stock 10,000 Marketable securities 1,000 Merchandise inventory 6,000 notes payable in three years 6,500 property, plant and equipment 20,000 retained earnings 14,000