The bond indenture for the $10-$year, $9\%$ debenture bonds issued January $2,20$Y$5,$ required working capital of $$100,000,$ a current ratio of $1\mathrm{.}5,$ and a quick ratio of $1\mathrm{.}0$ at the end of each calendar year until the bonds mature. At December $31,20$Y$6,$ the three measures were computed as follows:

Line Item DescriptionAmountAmount$1.$ Current assets:$$Cash$$99,000$Temporary investments$45,000$Accounts and notes receivable $($net$)126,000$Inventories$36,000$Prepaid expenses$24,000$Intangible assets$85,200$Property$,$ plant, and equipment$64,800$Total current assets $($net$)$$$480,000$Current liabilities:$$Accounts and short$-$term notes payable$$96,000$Accrued liabilities$204,000$Total current liabilities$(300,000)$Working capital$$$$180,000$

Line Item DescriptionRatioCalculation$2.$ Current ratio$1\mathrm{.}6$$$480,000$ $$300,0003.$ Quick ratio$1\mathrm{.}3$$$124,800$ $$96,000$

a$.$Find the errors in the determination of the three measures of current position analysis. Then provide the correct amounts below. If required, round the ratios to one decimal place.