Working Capital and ShortTerm Liquidity Ratios Bell Company has a current ratio of 3.00 (3.00:1) on December 31. On that date the companys current assets are as follows:

Cash	$29,000
Short-term investments	49,400
Accounts receivable (net)	170,000
Inventory	200,000
Prepaid expenses	11,600
Current assets	$460,000

Bell Companys current liabilities at the beginning of the year were $140,000 and during the year its operating activities provided a cash flow of $60,000.

a. What are the firms current liabilities on December 31? b. What is the firms working capital on December 31? c. What is the quick ratio on December 31? Round to 2 decimal points. d. What is the Bells operating-cash-flow-to-current-liabilities ratio? Round to 2 decimal points.