the last image is the question i need help answering

The chief financial officer (CFO) of Whispering Winds Corporation requested that the accounting department prepare a preliminary balance sheet on December 30, 2025, so that the CFO could get an idea of how the company stood. He knows that certain debt agreements with its creditors require the company to maintain a current ratio of at least 2:1. The preliminary balance sheet is as follows.

Whispering Winds Corporation Balance Sheet December 30, 2025 Assets Current assets Cash $30,000 Accounts receivable 36,600 Prepaid insurance 7,320 $73,920 Equipment (net) 224,000 Total assets $297,920 Liabilities and Stockholders' Equity Current liabilities Accounts payable $22,400 Salaries and wages payable 11,200 $33,600 Long-term liabilities Notes payable 89,600 Total liabilities 123,200 (a) Calculate the current ratio and working capital based on the preliminary balance sheet. (Round current ratio to 1 decimal place, e.g. 0.7:1. Current ratio Working capital Your answer is incorrect. Based on the results in above part, the CFO requested that $22,400 of cash be used to pay off the balance of the Accounts Payable account on December 31, 2025 . Calculate the new current ratio and working capital after the company takes these actions. (Round current ratio to 1 decimal place, e.g. 0.7:1.) Current ratio :1 Working capital