Selected financial information for Wildhorse Enterprises as at December 31, 2024, follows: Accounts payable $106700 Land $106,700 Accounts receivable 172,580 Licences 99400 Accumulated depreciation-building 81000 Long-term equity investments 46,900 Building 307400 Mortgage payable 230200 Cash 17600 Notes payable 56,100 Goodwill 37,100 Prepaid expenses 8000 Interest payable J. Anderson, capital 17600 Salaries payable 29800 255770 Supplies 2,990 Unearned revenue 28500

Additional information:

1. All accounts have normal balances.

2. $18,300 of the mortgage payable will be paid before December 31. 2025

3. The notes payable are payable on May 17 2025 Prepare a classified balance sheet.

Calculate working capital, the current ratio, and the acid-test ratio. (Round current ratio and acid-test ratio answers to 2 decimal places.

Working capital

Current ratio

Acid-test ratio

Identify the company's liquidity. The company's liquidity is