Birkenhead Shipping Ltd has the following information at December 31, Year 9: 000 Non-current liabilities 9,600 Trade payables 4,400 Prepaid rent payable 2,100 Trade receivables 5,100 Salary accrual 2,000 Cash 2,600 Share capital and reserves 35,000 Depreciation for the year 4,000 Inventories 1,400 Equipment (after depreciation) 12,000 Compute Birkenhead Shipping Ltd's current ratio and gearing ratio. The current ratio equation is: Current ratio = The current ratio for Birkenhead Shipping Ltd is: (Round to two decimal places as needed. If the answer is less than 1, place a "0" in front of the decimal point.) Current ratio = The gearing ratio equation is: Gearing ratio The gearing ratio for Birkenhead Shipping Ltd, to the nearest whole percentage, is: Gearing ratio = x 100 = % 000