The accounts and balances that follow are from the general ledger of Dimaz Company. Compute the 

(1) Working capital and 

(2) Current ratio.

Accounts Payable ………………………………………….             $6,640

Accounts Receivable ………………………………………              4,080

Cash ……………………………………………………….........                 600

Current Portion of Long-Term Debt ……………...               4,000

Long-Term Investments …………………………………              8,320

Marketable Securities ……………………………………              5,040

Merchandise Inventory ………………………………….           10,160

Notes Payable (90 days) …………………………………             6,000

Notes Payable (2 years) ………………………………….           16,000

Notes Receivable (90 days) …………………………...            10,400

Notes Receivable (2 years) ……………………………               8,000

Prepaid Insurance ………………………………………..                 160

Property, Plant, and Equipment ………………….              48,000

Property Taxes Payable ……………………………….                  500

I. Dimaz, Capital ……………………………………………            22,640

Salaries Payable ……………………………………….….                  340

Supplies ……………………………………………………...                  140

Unearned Revenue ……………………………………….                300