The Following Data Are Taken from the Balance Sheet at the End

The following data are taken from the balance sheet at the end of the current year. $$\begin{array} { l l } \text { Cash } & \$ 154,000 \\\text { Accounts receivable } & 210,000 \\\text { Inventory } & 240,000 \\\text { Prepaid expenses } & 15,000 \\\text { Temporary investments } & 350,000 \\\text { Property, plant, and equipment } & 375,000 \\\text { Accounts payable } & 245,000 \\\text { Accrued liabilities } & 4,000 \\\text { Income tax payable } & 10,000 \\\text { Notes payable, short-term } & 85,000\end{array}$$ Determine the a) working capital, b) current ratio, and c) quick ratio. Round ratios to the nearest tenth.