here is the questions, thank you

The summary financial statements of Sheffield Ltd. on December 31, 2020, are as follows: SHEFFIELD LTD. Statement of Financial Position December 31, 2020 Assets Cash $6,000 Accounts and notes receivable 41,000 Inventory 79,000 Property, plant, and equipment (net) 125,000 $251,000 Liabilities and Shareholders' Equity Accounts and notes payable $60,000 Long-term debt 62,000 Common shares 60,000 Retained earnings 69,000 $251,000The following errors were made by the inexperienced accountant on December 31, 2019, and were not corrected. 1 The inventory was overstated by $13,000. 2 A prepaid expense of $2,400 was omitted. {It was fully expensed in 2019.) 3 Accrued revenue of $2,500 was omitted. (It was recognized when cash was received in 2020.) 4 A supplier's invoice for $1,700 for purchases made in 2019 was not recorded until 2020. On December 31, 2020, there were further errors: 5. The inventory was understated by $17,000. 6 A prepaid expense of $750 was omitted. 7 Accrued December 2020 salaries of $1,800 were not recognized. 8 Unearned income of $2,300 was recorded in the 2020 revenue. 9 In addition, it was determined that $20,000 of the accounts payable were long-term, and that a $500 dividend was reported as dividend expense and deducted in calculating net income. The net income reported on the books for 2020 was $66,000. Calculate the working capital, current ratio, and debt to equity ratio for Sheffield Ltd. based on the original SFP information provided above. (Round Current ratio and Debt-to-equity ratio to 2 decimal places, e.g. 52.75.) Working capital to Current ratio to 1 Debt-to-equity ratio to 1\fSheffield Ltd. Statement of Financial Position Assets Unadj. Adj. Revised $ $ Total Assets to $ Liabilities and Shareholders' Equity $ $ Total Liabilities and Shareholders' Equity $ $Using the corrected data, recalculate the working capital and the ratios. (Round Current ratio and Debt-to-equity ratio to 2 decimal places, as. 52.75.) Debt-to-equity ratio ':| to 1