Alpha has the following adjusted trial balance at the end of the year. On the basis of its annual physical count of inventory at year-end, Alpha determined that its ending inventory was $50,000. Calculate the current and quick ratios (rounded). Debit Credit Cash $ 9.000 Accounts receivable 15,000 Inventory 36,000 Supplies 2,000 Equipment 60,000 Accumulated depreciation $30,000 Accounts payable 12,000 Salaries payable 3,000 Utilities payable 6,000 Income tax payable 4.000 Unearned sales revenue 1,000 Common stock 56.000 Retained earnings 15,000 Dividends 3,000 Sales 130.000 Sales returns and 6,000 allowances Purchases 51,000 Purchase discounts 3,000 Rent expense 24,000 Salaries expense 45,000