loadabl elex tbook nent CALCULATOR MESSAGE MY INSTRUCTOR FULL SCREEN PRINTER VERSION Whispering Winds Corp. Balance Sheet December 30, 2017 Current assets $26,300 Cash Accounts receivable Prepaid insurance 31,600 6,000 63,900 201,800 $265,700 Equipment (net) Total assets Current liabilities Accounts payable $21,300 Salaries and wages payable 11,600 32,900 Long-term liabilities 81,000 113,900 Notes payable Total liabilities Stockholders' equity 100,000 Common stock 51,800 151,80o $265,700 Retained earnings Total liabilities and stockholders equity Calculate the current ratio and working capital based on the preliminary balance sheet. (Round Current Ratio to 1 dec place, e.g.0.7: 1.) (a) SAMSUNG