Working Capital and Short-Term Liquidity Ratios Bell Company has a current ratio of 2.5 on December 31. On that date the company's current assets are as follows: Cash Short-term investments $46,400 79,040 Accounts receivable (net) 272,000 Inventory 320,000 Prepaid expenses 18,560 Current assets $736,000 Bell Company's current liabilities at the beginning of the year were $224,000 and during the year its operating activities provided a cash flow of $108,000. 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.) Check