Oriole company reports the following account balances at december 31, 2022: accounts payable $7,900 accounts receivable 7,900 cash 8,600 intangible assets 22,400 inventory 37,800 long-term investments 23,000 long-term liabilities 110,000 short-term investments 4,300 notes payable (short-term) 18,600 property, plant, and equipment 245,000 prepaid insurance 1,260 salaries and wages payable 2,700 land held for future use 71,000 compute the company’s (a) working capital and (b) current ratio.