Below is an alphabetical list of the adjusted accounts of Sunland Tour Company at its year end, December 31, 2021. All accounts have normal balances. Accounts payable Accounts receivable Accumulated depreciation-equipment Cash Depreciation expense Equipment F. Sunland, capital F. Sunland, drawings Insurance expense Interest expense Interest payable $7.360 3.560 15,000 4.500 10.000 50.000 17,340 33,000 1,500 2,870 770 Interest receivable Interest revenue Notes payable Notes receivable Patents Prepaid insurance Service revenue Short-term investments Supplies Supplies expense Unearned revenue $100 1.100 40,000 18,500 15,040 2.900 65.100 2.700 3,100 2,400 3,500 Additional information: 1. 2 3. In 2022, $3,000 of the notes payable becomes due. The note receivable is due in 2023 On July 18, 2021, Fred Sunland invested $3,600 cash in the business, Prepare closing journal entries and calculate the post-closing balance in F. Sunland, Capital on December 31, 2021. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Prepare a classified balance sheet. (List Current Assets in order of liquidity) SUNLAND TOUR COMPANY Balance Sheet Assets On December 31, 2020, Sunland Tour Company had current assets of $17,800 and current liabilities of $22,300. Calculate the company's working capital and current ratio on December 31, 2020, and December 31, 2021. (Enter negative amounts using either a negative sign preceding the number eg, -45 or parentheses eg (45). Round current ratio answers to 2 decimal places, eg. 1.76:1.) December 31, 2021 December 31, 2020 Working Capital $ Current Ratio :1 e Textbook and Media On December 31, 2020, the total of Sunland Tour Company's cash, short-term investments, and current receivables was $15,800. Calculate the company's acid-test ratio on December 31, 2020, and December 31, 2021. (Round answers to 2 decimal places, eg. 1.76:1)