Working Capital and Short-Term Liquidity Ratios Bell Company has a current ratio of 1.6 on December 31 . On that date the company's current assets are as follows: Bell Company's current liabilities at the beginning of the year were $196,000 and during the year its operating activities provided a cash flow of $90,000. 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.)