16 The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. 555 Cash Debits Credits Accounts receivable Prepaid Insuran Accumulated depreciation P(): Accounts payable teterest payable Notes payable (in 30 years) Common stock Retained sings Totals 20,000 120,000 53,000 $375,000 $379,000 a. Calculate the current ratio b. Calculate the acid-test ratio e. Calculate the debt to equity ratio Current Rat Numerat Denominat Acid Test Ratio Numb Denominatur Debt to Equity Ratio Numerat Dominator