Blue Spruce Inc. had the following statement of financial position at the end of operations for 2022: Blue Spruce Inc. Statement of Financial Position December 31, 2022 Cash $25,930 Accounts payable $35,930 Accounts receivable 27,130 Bonds payable 46,930 FV-NI investments 32,000 Common shares 105,930 Equipment (net) 86,930 Retained earnings 29,130 Land 45,930 $217,920 $217,920 During 2023, the following occurred: 1. Blue Spruce liquidated its FV-NI investments portfolio at a loss of $10,930. 2. A parcel of land was purchased for $43,930. 3. An additional $30,000 worth of common shares was issued. 4. Dividends totalling $15,930 were declared and paid to shareholders. 5. Net income for 2023 was $40,930, including $17,930 in depreciation expense. 6. Land was purchased through the issuance of $35,930 in additional bonds. 7. At December 31, 2023,Cash was $76,130; Accounts Receivable was $47,930; and Accounts Payable was $45,930. Prepare the statement of financial position as it would appear at December 31, 2023. (List Assets in order of liquidity.) BLUE SPRUCE INC. Statement of Financial Position December 31, 2023 Cash Accounts Receivable Equipment Land Total Assets 76130 47930 69000 125790 $ 318850 Liabilities and Shareholders' Equity Accounts Payable $ 45930 Bonds Payable 82860 Common Shares Retained Earnings Total 135930 54130 $ 318850 Calculate the current and acid-test ratios for 2022 and 2023. (Round answers to 2 decimal places, e.g. 52.75.) Current ratio Acid test ratios 2023 2022