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The adjusted trial balance amounts as at 31 August 2020 worksheet of B & D are given below: Account Debit-$Credit-$ Cash 15,800 Supplies 2,000 Prepaid Rent 900 Equipment 49,000 Accumulated Depreciation 5,500 Accounts payable 4,500 Salary payable 500 Unearned Service Revenue 5,100 Non-Current Loan Payable 4,400 B&D Capital 36,500 B&D Drawings 1,100 Service Revenue 18,100 Salary Expense 3,000 Rent Expense 1,500 Depreciation Expense 300 Supplies Expenses 400 Electricity and Gas Expense 600 Total 74,600 74,600 1. Prepare the classified balance sheet of B & D at 31 August 2020. Use the report form given below. You must calculate the ending balance of B & D Capital. 2. Calculate B & D current ratio and debt ratio at 31 August 2020. One year ago, the current ratio was 1.49 and the debt ratio was 0.29. Indicate whether B & D's ability to pay current and total debts has improved, deteriorated or remained the same (or unchanged) during the current year. Assets Current assets: Total current assets Non-current asset: Total assets Liabilities Current liabilities: Total current liabilities Non-current liabilities: Total liabilities Owners' Equity Total liabilities and owners' equity