Eslite Company, has the following account balances at December 31, 2020 (amounts in thousands).

Notes payable (NT$60,000 due after 12/31/21) .......... NT$100,000
Unearned service revenue ..................................................... 70,000
Other long-term debt (NT$90,000 due in 2021) ................ 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 2021.

a. Prepare the current liabilities section of Eslite’s December 31, 2020, statement of financial position.

b. Eslite’s current assets are NT$570,000. Compute Eslite’s working capital and current ratio.