Please complete Problems 19-23. 19. Brewer Company has the following selected accounts as of December 31, 2019: $ 90,000 65,000 14,000 75,000 Accounts Payable Loans Payable, 3-month Accumulated Depreciation Equipment Loans Payable, 5-year, 8% Wage Expense Interest Payable Long-term debt Utilities Payable 6,000 5,000 180,000 23,000 Instructions a) Prepare the current liability section of Brewer Company's balance sheet. | b) Assuming total current assets are $450,000., what is the current ratio? c) Describe Brewer's liquidity, assuming total current assets are $450,000