Working Capital and ShortTerm Liquidity Ratios Bell Company has a current ratio of 2.85 on December 31. On that date the companys current assets are as follows: Cash $26,400 Short-term investments 49,000 Accounts receivable (net) 169,000 Inventory 200,000 Prepaid expenses 11.600 Current assets $456,000 Bell Companys current liabilities at the beginning of the year were $135,000 and during the year its operating activities provided a cash flow of $50,000. a. What are the firms current liabilities on D