Working Capital and Short$-$Term Liquidity Ratios

Favor Company has a current ratio of $1\mathrm{.}05$ on December $31.$ On that date the company's current

assets are as follows:

Favor Company's current liabilities at the beginning of the year were $$351,000$ and during the year

its operating activities provided a cash flow of $$67,660.$

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

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

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

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