Exercise 3-19 (Algo) Calculating ratios; solve for unknowns [LO3-8] The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following: cash, $1,360,000; prepaid expenses, $420,000; long-term assets, $3,000,000; and shareholders' equity, $3,100,000. The current ratio at the end of the year was 2.8 and the debt to equity ratio was 2.0. Required: Determine the following amounts and ratios: Note: Round your "The acid-test ratio" answer to 1 decimal place. 1. Current liabilities 2. Long-term liabilities 3. Accounts receivable 4. The acid-test ratio