Eslite Company, has the following account balances at December 31, 2019 (amounts in thousands).

Notes payable (NT$60,000 due after 12/31/20) ..............................NT$100,000
Unearned service revenue ..........................................................................70,000
Other long-term debt (NT$90,000 due in 2020) .....................................250,000
Salaries and wages payable ........................................................................32,000
Accounts payable ..........................................................................................63,000

In addition, Eslite is involved in a lawsuit. Legal counsel feels it is probable Eslite will pay damages of NT$25,000 in 2020.
a. Prepare the current liabilities section of Eslite’s December 31, 2019, statement of financial position.
b. Eslite’s current assets are NT$570,000. Compute Eslite’s working capital and current ratio.