Goblin Company, has the following account balances at December 31, 2012.

Notes payable ($60,000 due after 12/31/13)

$100,000

Unearned service revenue

70,000

Other long term debt ($90,000 due in 2013)

250,000

Salaries and wages payable

32,000

Accounts payable

63,000

In addition, Goblin is involved in a lawsuit. Legal counsel feels it is probable Goblin will pay damages of $85,000 in 2013.

(a) Prepare the current liability section of Goblin’s 12/31/12 balance sheet.

(b) Goblin’s current assets are $570,000. Compute Goblin’s working capital and current ratio.