Which of the following is not a current asset ? inventory Prepaid Insurance Equipment Current asset MINUS current liabilities is the Current Ratio Net Worth Working Capital Current assets DIVIDED BY current liabilities is the Current Ratio) Net Worth Ratio Working Capital The quick ratio EXCLUDES which of the following? Accounts Receivable inventory) Cash At December 31 a company's records show the following information: The company's working capital is $60,000 $66,000 $196,000 The company's current ratio is 1.0:1 2.0:1 2.1:1