Based on the following information, compute the (1) current ratio and (2) working capital. 
Definitions:
Ownership Transfer
The process by which the legal rights of possessing or controlling an asset or property are moved from one entity to another.
Supply Chain Strategy
An approach a company adopts to manage and optimize its supply chain operations, focusing on efficiency, cost reduction, and customer satisfaction.
Warehouse Design
The process of strategically planning the layout and operation of a warehouse to maximize efficiency and effectiveness in handling and storing goods.
Push/Pull View
A perspective in supply chain management that categorizes processes as either push (production driven) or pull (demand driven).
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