Lloyd Manufacturing has the following balance sheet entries from the year 2013. $1 740 | 1 050 2 500 500 -$1 060 -$75 45 Cash Accounts payable Accounts receivable Accrued expenses Accumulated depreciation Bad debt provision Capital surplus Inventories Land Long-term liabilities Notes payable Plant and equipment Retained earnings Stock 900 475 950 125 3 100 4 230 680 a) Construct a balance sheet for the company with categories for Assets (both current and long-term), Liabilities (both current and long-term) and Owner's Equity. b) What is the Current Ratio? c) What is the Equity Ratio