0.5 2 points References The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2021 balance sheet reported the following: cash, $1,370,000; prepaid expenses, $430,000; long-term assets, $3,100,000; and shareholders' equity, $3,200,000. The current ratio at the end of the year was 3.0 and the debt to equity ratio was 1.6. Required: Determine the following 2021 amounts and ratios: (Round your "The acid-test ratio answer to 1 decimal place.) HINT: The first step is to use the debt/equity ratio to find Total Liabilities. Once you know Total Liabilities, use A L SE to find the other amounts. 1. Current labilities 2 Long-term liabilities 3 Accounts receivable 4 The acid-test ratio