Working Capital and Short-Term Liquidity Ratios Ritter Company has a current ratio of 3.00 on December 31 . On that date the company's current assets are as follows: Ritter Company's current liabilities at the beginning of the year were $150,000 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? b. What is the firm's working capital on December 31 ? c. What is the quick ratio on December 31 ? d. What is Bell's operating-cash-flow-to-current-liabilities ratio