Working Capital and Short-Term Liquidity Ratios Bell Company has a current ratio of 3.00 (3.00:1) on December 31. On that date the company's current assets are as follows: Cash Short-term investments Accounts receivable (net) Inventory $29,000 49,400 170,000 200,000 11,600 $460,000 Prepaid expenses Current assets Bell Company's 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 firm's current liabilities on December 31? Round answer to the nearest whole number. b. What is the firm's working capital on December 31? Round answer to the nearest whole number. C. What is the quick ratio on December 31? Round answer to 2 decimal places d. What is the Bell's operating-cash-flow-to-current-liabilities ratio? Round answer to 2 decimal places