E points) The following items are taken from the aiusted trial balance of Martel Vineyards, Inc. on December 31, 2019, Martel's first year in business. All accounts have normal balance. Accounts Payable Accounts Receivable Accumulated Depreciation - Building Accumulated Depreciation - Equipment Building Cash Common Stock Depreciation Expense Dividends Declared Equipment Insurance Expense Interest Expense Land Mortgage Payable ($10,000 payable in 2019) Prepaid Insurance Service Revenue Trademarks Unearned Revenue $ 8,000 14,000 4,000 2.000 50,000 30,000 55,000 6,000 10,000 20,000 8,400 3,000 24,000 50,000 4,600 52,000 6,000 5,000 Part A: Prepare a classified Balance Sheet in proper accounting form at December 31, 2019. Use the statement form provided on the facing page (26 of 30 points). Part B: In the space below, compute the Current Ratio and Debt-to-Total-Assets Rati Martel Vineyards. You must show and label the formula, as well as your computational work, for each ratio in order to receive full credit (4 of 30 points PART II-B COMPUTATIONAL WORK BELOW