Given the information below, calculate the Working Capital and Current Ratio

$1$ Cash and marketable securities $-$ $$3,500,000$

$2$ Accounts Receivable $($Gross$)-$ $$2,500,000$

Allowance for doubtful accounts $2\mathrm{.}0\%$

$3$ Accounts Payable $-$ $$2,200,000$

$4$ Accumulated Depreciation $2,500,000$

$6$ Inventory $-$ $$3,800,000$

$7$ Other Current Assets $-$ $$1,000,000$

$8$ Common Stock at Par Value $-$ $$100,000$

$9$ Current portion of long term notes $-$ $$1,000,000$

$10$ Other Current Liabilities $-$ $$1,950,000$

$11$ Goodwill $-$ $$10,000,000$

$12$ Long$-$Term debt $-$ $$10,000,000$