Part II: The following balance sheet (statement of financial position) is presented for Cyber Security Corporation. Cyber Security Corporation Statement of Financial Position At December 31, 2020 Liabilities Current $100 Accounts Payable 200 Wages Payable 500 Dividends Payable Assets Current Cash Accounts Receivable Merchandise Inventory Prepared Expenses $300 50 400 850 Non-current Property, plant & equipment (net) Non-current Loan Payable 1,000 800 1,200 Shareholders' Equity Common Shares Retained Eamings Total Shareholder's Equity 500 150 650 Total Assets $1,850 Total Liability and Equity $1,850 Requirements: Show all work. 1. Calculate current ratio, acid-test ratio, and debt to shareholder's equity ratio. 2. Discuss the meaning of each ratio result. (What do these ratios mean for Cyber Security?)