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Following are extracts from the financial statements of Elisa County for the year ended December 31, 2013. The funds shown are the governmental operating funds Capital Projects Funds are omitted. (All amounts are in thousands of dollars.)

Use the preceding information to compute the following ratios for Elisa County:
a. Quick ratio (aggregated governmental operating funds)
b. Property tax receivable rate
c. Operating margin, computed separately for General Fund and for aggregated operating funds
d. Budgetary cushion, for General Fund only
e. Debt service burden ( aggregated General and Debt Service Funds)

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