Following is the adjusted trial balance for Simcoe Fishing Cabin: Credit Cash Accounts receivable Prepaid insurance Land Building Accumulated amortization Accounts payable Wages payable Notes payable-short term Debit $6,000 2,000 800 40,000 50,000 $32,000 9,400 4,000 3,200 Required: Calculate the current ratio and the debt ratio, then comment on the firms liquidity and capital structure.