Medlen Company, has the following account balances at December 31, 2014.

Notes payable ($60,000 due after 12/31/15)

$100,000

Unearned service revenue

70,000

Other long-term debt ($90,000 due in 2015)

250,000

Salaries and wages payable

32,000

Accounts payable

63,000

In addition, Medlen is involved in a lawsuit. Legal counsel feels it is probable Medlen will pay damages of $25,000 in 2015.

(a)Prepare the current liability section of Medlen”s December 31, 2014, balance sheet.

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