Coglin,Inc A) Determine Coglin's Current Ratio and Working Capital $\mathrm{A}$

Coglin,Inc.incurred a net loss of $20,000 for 2017.The balance sheet at December 31,2017,for Coglin,Inc.includes the following items:
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$$\begin{array} { l r } \text { Cash } & \$ 23,000 \\\text { Accounts receivable } & 13,000 \\\text { Inventory } & 45,000 \\\text { Prepaid insurance } & 1,000 \\\text { Land } & 14,000 \\\text { Building } & 80,000 \\\text { Accounts payable } & 55,000 \\\text { Sal aries payable } & 2,000 \\\text { Capital stock } & 100,000 \\\text { Retained earnings } & 25,000\end{array}$$ A) Determine Coglin's current ratio and working capital.
B) Beyond the information provided in your answers to " $\mathrm{A}$ ," what does the composition of Coglin's current assets tell you about its liquidity?
C) What other information would one need to fully access Coglin's liquidity?