Need help with this quick!

Question 7

Acme Auto Supplies listed the following accounts on their December 31, 2007

Cash $60,000

Prepaid Insurance $40,000

Accounts Receivable $50,000

Inventory $70,000

Land held for investment $80,000

Land $95,000

Building $100,000

Less: Accumulated Depreciation <$30,000>

( Trademark $70,000

)Accounts Payable $65,000

Salaries Payable $10,000

Mortgage Payable $90,000

Common Stock $120,000

Retained Earnings $250,000

The current ratio is

2.93:1.

1.86:1.

3.38:1.

2.00:1. *** i think this one??

and this question

The total amount of working capital is
$155,000.
$60,000.
$150,000.
$145,000