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

Cash	$27,400
Short-term investments	53,000
Accounts receivable (net)	169,000
Inventory	200,000
Prepaid expenses	12,600
Current assets	$462,000

Bell Company's current liabilities at the beginning of the year were $135,000 and during the year its operating activities provided a cash flow of $50,000. a. What are the firm's current liabilities on December 31? Round answer to the nearest whole number. b. What is the firm's working capital on December 31? Round answer to the nearest whole number. c. What is the quick ratio on December 31? Round answer to 2 decimal places. d. What is the Bell's operating-cash-flow-to-current-liabilities ratio? Round answer to 2 decimal places.