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The following is the adjusted trial balance for Harrah's Casino as of December 31, 2020. Harrah's Casino Trial Balance December 31, 2020 Cash 3000 Accounts Receivable 600 Prepaid Rent 900 Poker Chips 300 Roulette Tables 15.000 Slot Machine Equipment 7500 Accumulated Depreciation, Equipment 1500 Accounts Payable 1500 Salaries Payable 3000 Common Stock 18,900 Dividends 6300 Poker Revenues 24,000 Concession Revenues 1800 Salary Expense, Dealers 13,500 Advertising Expense 900 Depreciation Expense, Equipment 1500 Gaming Commission Expense 1200 50,700 50,700 Prepare closing entries as of December 31, 2020:1. List Current Assets for Harrah's Casino 2. List Current Liabilities for Harrah's Casino 3. What is Working Capital? Show formula and calculation. 4. What is Current Ratio? Show formula and calculation