Question 1: Consider the information given in the table below. [Total 10/35) a) Fill in the Balance Sheet Statement for December 31, 2018, below based on the details given in the table. [1 point for each subtotal, total 8 points) b) Calculate the following ratios for December 31, 2018: 1) Current Ratio. [1 point) 2) Debt to Equity Ratio. [1 point) Accrued expenses = $ 13,000 Accumulated depreciation = $ 1,000 Office equipment = $ 16,000 Retained earnings = $ 130,000 Account receivable=$ 87,000 Common stock issued = $ 35,000 Account payable = $ 37,000 Interest payable = $3,000 Land=$ 50,000 Cash = $ 75,000 Long-terin liabilities = 25,000 Inventories = $ 16,000 ABC Company - Balance Sheet December 31, 2018 Assets Current Assets: Total current assets Fixed Assets: Total property, plant, and equipment (Fixed Assets) Total assets Liabilities Current liabilities: Total current liabilities Long-term Liabilities Total liabilities Stockholder's Equity Total stockholder's equity Total liabilities and stockholder's equity