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(The following information applies to the questions displayed below.) On January 1, 2021, the general ledger of ACME Fireworks includes the following account balances: Accounts Debit Credit Cash $ 26,000 Accounts Receivable 40,000 Allowance for Uncollectible Accounts $ 5,100 Inventory 20,900 Land 55,000 Equipment 19,500 Accumulated Depreciation 2,400 Accounts Payable 29,400 Notes Payable (68, due April 1, 2022) 59,000 Common Stock 44,000 Retained Earnings 29,500 Total $169,400 $169,400 During January 2021, the following transactions occur: January 2 sold gift cards totaling $9,000. The cards are redeemable for merchandise within one year of the purchase date. January 6 Purchase additional inventory on account, $156,000. January 15 Firework sales for the first half of the month total $144,000. All of these sales are on account. The cost of the units sold is $78,300. January 23 Receive $126,300 from customers on accounts receivable, January 25 Pay 599,000 to inventory suppliers on accounts payable. January 28 Write of accounts receivable as uncollectible, $5,700. January 30 Firework anles for the second half of the month total $152,000. Sales include $12,000 for cash and $140,000 on account. The cost of the units sold is $84,000. January 31 Pay cash for monthly salaries, 952,900. Assets Cash Accounts Receivable Less: Allowance for Uncollectible Accounts Inventory >> $ 86,400 5,900 295 > Answer is not complete. ACME FIREWORKS Classified Balance Sheet January 31, 2021 Liabilities $ 22,200 Accounts Payable $ 200,000 Deferred Revenue 200,000 Interest Payable 14,600 Income Tax Payable 0 0 236,800 Total Current Liabilities Notes Payable Total Liabilities Stockholders' Equity 55,000 Common Stock 19,500 Retained Earings 13,900 0 0 106,495 Total Current Assets 106,495 Land Equipment Accumulated Depreciation >$ 44,000 0 0 0 Total Stockholders' Equity Total Liabilities and Stockholders' Equity $ 311,300 44,000 $ 150,495 Total Assets a-1. Calculate the current ratio at the end of January. Current Ratio Choose Numerator Current Assets + Choose Denominator = + Current Liabilities Current Ratio Current Ratio Il + 11 0 b-1. Calculate the acid-test ratio at the end of January Acid-test Ratio Choose Numerator + Choose Denominator Acid-test Ratio Quick Assets + Current Liabilities I Acid-test Ratio + II 0 C-1. Assume the notes payable were due on April 1, 2021, rather than April 1, 2022. Calculate the revised current ratio at the end of January + Choose Numerator Current Assets Current Ratio Choose Denominator Current Liabilities Current Ratio Current Ratio o times