Calculate the Amount of Working Capital and the Current Ratio

Calculate the amount of working capital and the current ratio for the following companies: $\begin{array}{c}\begin{array}{lll}\\\underline{\text {Company}}\\\text {Smith, Inc.}\\\text {James Trucking}\\\text {Royal Tires, Inc} \end{array}\begin{array}{lll}\text {Current}\\\underline{\text {Assets}}\\ \$ 615,320 \\\$ 59,600 \\\$ 1,622,500 \end{array}\begin{array}{lll}\text {Current}\\\underline{\text {Liabilities}}\\\$ 215,900 \\\$ 22,000 \\\$ 916,200 \\ \end{array}\begin{array}{lll}\text {Working}\\\underline{\text {Capital}}\\\\\\\\ \end{array}\begin{array}{lll}\text {Current}\\\underline{\text {Ratio }}\\\\\\\\\end{array}\end{array}$