Working Capital and ShortTerm Liquidity Ratios Bell Company has a current ratio of 3.00 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? Round answer to the nearest whole number. Answer b. What is the firms working capital on December 31? Round answer to the nearest whole number. Answer c. What is the quick ratio on December 31? Round answer to 2 decimal places. Answer d. What is the Bells operating-cash-flow-to-current-liabilities ratio? Round answer to 2 decimal places.