\begin{tabular}{|c|c|c|c|} \hline \multicolumn{4}{|c|}{\begin{tabular}{c} Bertrand Irrigation System \\ Adjusted Trial Balance \\ December 31, 2024 \end{tabular}} \\ \hline \multirow[b]{2}{*}{ Account Title } & \multicolumn{3}{|c|}{ Balance } \\ \hline & \multicolumn{2}{|r|}{ Debit } & \multirow[t]{2}{*}{ Credit } \\ \hline Cash & $ & 43,700 & \\ \hline Accounts Receivable & & 47,000 & \\ \hline Office Supplies & & 18,500 & \\ \hline Prepaid Insurance & & 6,000 & \\ \hline Building & & 56,900 & \\ \hline Accumulated Depreciation-Building & & $ & 25,200 \\ \hline Equipment & & 29,000 & \\ \hline Accumulated Depreciation-Equipment & & & 6,800 \\ \hline Accounts Payable & & & 41,500 \\ \hline Interest Payable & & & 2,000 \\ \hline Salaries Payable & & & 3,400 \\ \hline Unearned Revenue & & & 1,100 \\ \hline Notes Payable (long-term) & & & 45,400 \\ \hline Common Stock & & & 21,000 \\ \hline Retained Earnings & & & 7,000 \\ \hline Dividends & & 2,300 & \\ \hline Service Revenue & & & 74,200 \\ \hline Insurance Expense & & 800 & \\ \hline Salaries Expense & & 17,000 & \\ \hline Supplies Expense & & 1,300 & \\ \hline Interest Expense & & 2,000 & \\ \hline Depreciation Expense-Equipment & & 2,100 & \\ \hline Depreciation Expense-Building & & 1,000 & \\ \hline Total & $ & 227,600$ & 227,600 \\ \hline \end{tabular} Start by closing revenues. Requirement 2. Prepare the company's statement of retained earnings for the year ended December 31, 2024. Enter any increases in retained earnings prior to the subtotal and any decreases to retained earnings below the subtotal. Close expenses for the period. Close Income Summary. Close Dividends. Requirement 5. Compute the company's current ratio at December 31, 2024. At December 31, 2023, the current ratio was 2.6 . Did the company's ability to pay debts improve or deteriorate, or did it remain the same? Select the labels then enter the amounts and compute the current ratio. (Round your answer to two decimal places.) ==Currentratio Since the current ratio was 2.6 one year ago, Bertrand's ability to pay its current liabilities has