The accounts and balances that follow are from the general ledger of Dimaz Company. Compute the (1) working capital and (2) current ratio. Accounts Payable $ 6,640 Accounts Receivable 4,080 Cash 600 Current Portion of Long-Term Debt 4,000 Long-Term Investments 8,320 Marketable Securities 5,040 Merchandise Inventory 10,160 Notes Payable (90 days) 6,000 Notes Payable (2 years) 16,000 Notes Receivable (90 days) 10,400 Notes Receivable (2 years) 8,000 Prepaid Insurance 160 Property, Plant, and Equipment 48,000 Property Taxes Payable 500 I. Dimaz, Capital 22,640 Salaries Payable 340 Supplies 140 Unearned Revenue 300.