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 31,2013:
$\begin{array}{ll}\text { Cash } & \$ 225,000 \\\text { Accounts receivable } & 110,000 \\\text { Inventory } & 80,000 \\\text { Prepaid insurance } & 5,000 \\\text { Land } & 100,000 \\\text { Building } & 280,000 \\\text { Accounts payable } & 60,000 \\\text { Salaries payable } & 10,000 \\\text { Capital stock } & 500,000 \\\text { Retained eamings } & 230,000\end{array}$
A) Calculate the current ratio and determine the amount of working capital.
B) Beyond the information provided in your answers to " $A$ ," "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?