The summary financial statements of Bridgeport Ltd. on December 31, 2023, are as follows:

BRIDGEPORT LTD
Statement of Financial Position
December 31, 2023
Assets
Cash	$14,000
Accounts and notes receivable	57,000
Inventory	80,000
Property, plant, and equipment (net)	123,000
	$274,000
Liabilities and Shareholders' Equity
Accounts and notes payable	$67,000
Long-term debt	60,000
Common shares	60,000
Retained earnings	87,000
	$274,000

The following errors were made by the inexperienced accountant on December 31, 2022, and were not corrected.

The inventory was overstated by $12,000.

A prepaid expense of $2,600 was omitted. (It was fully expensed in 2022.)

Accrued revenue of $2,300 was omitted. (It was recognized when cash was received in 2023.)

A supplier's invoice for $1,800 for purchases made in 2022 was not recorded until 2023.

On December 31, 2023, there were further errors:

The inventory was understated by $17,700.

A prepaid expense of $800 was omitted.

Accrued December 2023 salaries of $1,900 were not recognized.

Unearned income of $2,300 was recorded in the 2023 revenue.

In addition, it was determined that $ 19,900 of the accounts payable were long-term, and that a $400 dividend was

reported as dividend expense and deducted in calculating net income.

The net income reported on the books for 2023 was $58,000.

Calculate the working capital, current ratio, and debt to equity ratio for Bridgeport based on the original SFP information

provided above. (Round Current ratio and Debt-to-equity ratio to 2 decimal places, e.g. 52.75.)

Working capital $

Current ratio to 1

Debt-to-equity ratio to 1