Working Capital and Short Term Liquidity Ratios Bell Company has a current ratio of 3.00 (3.00:1) on December 31.On that date the company's current assets are as follows: Cash Short-term investments 49,400 Accounts receivable (ne) 120,000 Inventory 29,000 200,000 Prepaid expenses11.600 Current assets $460,000 Bell company's current labilities at the beginning of the year were $140.000 and during the year ts operating acthities prowided a the ye $60,000. a. What are the firms current liabilities on December 317 Round answer to the nearest whole number. b. What is the firms working capital on December 31