The following account balances were taken from the end of fiscal year financial statements of Birddog, Inc. for December 31, 2011:

Cash in Bank 10,000 Accounts Payable 18,000

Accounts Receivable 20,000 Federal Income Tax Payable 2,200

Merchandise Inventory 17,800 Dividends Payable (due 2 15 06) 4,400

Prepaid Insurance 2,200 Sales Taxes Payable 400

Long Term Notes Payable (due 2 1 10) 150,000

For questions 35 through 37, write the correct amount or ratio on your answer sheet. Ratios must be rounded to the nearest tenth and expressed as in this example: 2 to 1.

35. What is the amount of working capital?

36. What is the quick ratio?

37. What is the current ratio?