Following are extracts from the financial statements of Elisa County for the year ended December 31, 2013. The funds shown are the governmental operating funds; Capital Projects Funds are omit-ted. (All amounts are in thousands of dollars.)

Use the preceding information to compute the following ratios for Elisa County:

a. Quick ratio (aggregated governmental operating funds)

b. Property tax receivable rate

c. Operating margin, computed separately for General Fund and for aggregated operating funds

d. Budgetary cushion, for General Fund only

e. Debt service burden ( aggregated General and Debt Service Funds)

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Balance Sheet Special Debt General Revenue Service Assets: $ 6,700 19,500 500 $2, 100 Cash and cash equivalents Property taxes receivable (net) Other receivables Due from state government Total assets Liabilities: $100 3,100 3,500 $30,200 $5,200 $100 Accounts payable Accrued liabilities Matured bonds payable $16,700 1,800 $1,100 300 $100 Total liabilities 18,500 1,400 100 Fund balances: Assigned Unassigned Total fund balances 800 3,800 10,900 11,700 $30,200 3,800 $5,200 Total liabilities and fund balances $100 Statement of Revenues, Expenditures, and Changes in Fund Balances Special Debt General Revenue Service Revenues: Real property taxes Sales taxes $ 46,000 45,000 36,500 $ 5,400 State and federal aid Other revenues Total revenues 27,200 9,400 $ 1,200 154,700 14,800 1,200 Expenditures: General government Public safety 15,100 26,600 17,100 68,300 15,200 eSmart Public health Economic assistance Other expenditures Debt service: Principal Interest 16,800 6,200 4,100 10,300 500 Total expenditures 142,800 16,800