Working Capital and Short Term Liquidity Ratios Bell Company has a current ratio of 2.85 (2.85:1) on December 31. On that date the company's current assets are as follows:

Cash	$36,400
Short-term investments	50,000
Accounts receivable (net)	169,000
Inventory	200,000
Prepaid expenses	11,600
Current assets	$467,000

Bell Company's current liabilities at the beginning of the year were $136,000 and during the year its operating activities provided a cash flow of $60,000. a. What are the firm's current liabilities on December 31? Answer b. What is the firm's working capital on December 31? Answer c. What is the quick ratio on December 31? Round to 2 decimal points. Answer d. What is the Bell's operating-cash-flow-to-current-liabilities ratio? Round to 2 decimal points.