The Current Year-End Balance Sheet Data for a Company Are

The current year-end balance sheet data for a company are shown below.Calculate the company's:
(a)working capital
(b)current ratio
(c)acid-test ratio.
Assets:
Cash $ 38,000
Marketable securities 45,000
Accounts receivable (net) 127,500
Merchandise inventory 149,500
Long-term investments 135,000
Plant assets (net) 517,500
Total assets $ 1,012,500
Liabilities and equity:
Accounts payable $ 148,700
Accrued liabilities 90,000
Notes payable (secured by plant assets)254,800
Common stock ($12 par) 180,000
Contributed capital in excess of par 135,000
Retained earnings 204,000
Total liabilities and equity $1,012,500