14 From the fact pattern below, please calculate the following ratios. Show your working (5 Pts Each) 1. current ratio, 2. acid-test ratio 3. debt to equity ratio The following is a December 31, 2021, post-closing trial balance for Boulder Inc. Account title Debits Credit Cash $ 55,000 39,000 45,000 15,000 100,000 $ 34,000 Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Patent (net) Accounts payable Interest payable Notes payable (due in 10 years) Common stock Retained earnings 40,000 12,000 2,000 100,000 70,000 76,000 Totals $294.000 $294,000