An alphabetical list of the adjusted trial balance accounts for North Country Rentals after its first year of operations ending March 31 2020, is shown below: Accounts payable Account Accumulated depreciation, building Accumulated depreciation, furniture Advertising expense Building Cash Adjusted Account Balance $ 9,500 25,400 3,900 16,600 595,000 17,400 Depreciation expense, building 25,400 Depreciation expense, furniture 3,900 Furniture 43,600 Interest expense 10,300 Interest payable 860 Janitorial expense 41,400 Land 114,000 Long-term notes payable 366,000 Notes receivable, due 2023 147,000 Office salaries expense 128,625 Office supplies 740 office supplies expense 6,500 Brand name Prepaid advertising Rent revenue Rent receivable Salaries payable Utilities expense Wyett North, capital 3,400 440 402,400 16,400 2,825 37,120 425,340 28,400 Wyett North, withdrawals "Assume all accounts have a normal balance. Required: 1. Calculate the capital balance as it would appear on the March 31, 2020, balance sheet. Current assets: Total current assets Long-term investments: Property, plant and equipment: Building Furniture Total property, plant and equipment Intangible assets: Total assets March 31, 2020 Assets Liabilities Total current liabilities Long-term liabilities: Total liabilities Total liabilities and equity Equity 3. Calculate the current ratio and the debt to equity ratio. (Round the final answers to 2 decimal places.) Current Ratio Debt to Equity Ratio