Problems Problem 21. a. If assets equal $95,000 and liabilities equal $40,000, then owners' equity equals b. If assets equal $65,000 and owners' equity equals $40,000, then liabilities equal c. If current assets equal $25,000, liabilities equal $40,000, and owners' equity equals $55,000, the noncurrent assets equal d. If the current ratio is 2.2:1, current assets are $33,000, and noncurrent assets equal $55,000, then owners' equity is ____. (Assume that all liabilities are current.) e. What is the current ratio if noncurrent assets equal $60,000, total assets equal $95,000, and owners' equity equals $70,000? (Assume that all liabilities are current.)