A Corporation Reports the Following Year-End Balance Sheet Data

A corporation reports the following year-end balance sheet data.Calculate the following ratios:
(a)working capital
(b)acid-test ratio
(c)current ratio
(d)debt ratio
(e)equity ratio
(f)debt-to-equity ratio
$\begin{array}{c}\begin{array}{lll}\text { Cash}&\$50,000\\\text { Accounts receivable } & 35,000 \\ \text { Inventory. } & 60,000 \\\text { Equipment. } & 140,000 \\\text { Total assets. }&\$285,000\end{array}\begin{array}{lll}\text { Current liabilities } & \$ 64,000 \\\text { Long-term liabilities } & 72,000 \\\text { Common stock } & 100,000 \\\text { Retained earnings } & \underline{49,000} \\\text { Total liabilities and equity } & \$ 285,000 \\\end{array}\end{array}$