Working Capital and Short$-$Term Liquidity Ratios

Bell Company has a current ratio of $1\mathrm{.}6$ on December $31.$ On that date the company$$s current assets are as follows:

Cash $$40,600$

Short$-$term investments $69,160$

Accounts receivable $($net$)238,000$

Inventory $280,000$

Prepaid expenses $16,240$

Current assets $$644,000$

Bell Company$$s current liabilities at the beginning of the year were $$196,000$ and during the year

its operating activities provided a cash flow of $$90,000.$

a$.$ What are the firm$$s current liabilities on December $31?($Round to the nearest dollar.$)$ $Answer

$0$

b$.$ What is the firm$$s working capital on December $31?$ $Answer

$0$

c$.$ What is the quick ratio on December $31?($Round to two decimals.$)$ Answer

$0$

d$.$ What is Bell$$s operating$-$cash$-$flow$-$to$-$current$-$liabilities ratio? $($Round to two decimals.$)$ Answer

$0$