Selected condensed data taken from a recent statement of financial position of Morino Ltd. are as follows.

                    Morino Ltd.
Statement of Financial Position (partial)
Other current assets ............................... £6,271,000
Inventory ..................................................14,814,000
Accounts receivable.................................12,545,000
Short-term investments..............................4,947,000
Cash...........................................................8,113,000
Total current assets ...............................£46,690,000
Total current liabilities.............................£40,600,000

What are the 

(a) Working capital, 

(b) Current ratio, 

(c) Acid-test ratio?