After Reporting a Profit of $20,000 for the Year,a Certain

After reporting a profit of $20,000 for the year,a certain company reported the following items on its balance sheet at December 31,Year 1:
$$\begin{array} { l r } \text { Cash } & \$ 225,000 \\\text { Acculnts receivable } & 110,000 \\\text { Inventory } & 80,000 \\\text { Prepaid insurance } & 5,000 \\\text { Land } & 100,000 \\\text { Building } & 280,000 \\\text { Accounts payable } & 60,000 \\\text { Salaries payable } & 10,000 \\\text { Common shares } & 500,000 \\\text { Retained earnings } & 230,000\end{array}$$
A) Calculate the current ratio and determine the amount of working capital.

B) Beyond the information provided in your answers to part A, what does the composition of the current assets tell you about the company's liquidity?

C) What other information would one need to fully access liquidity?