Receivable	6,300
	Office Supplies	1,200
	Land	10,000
	Building	40,000
	Ac.Dep. Building		31,000
	Furniture	10000
	Ac. Dep. Furniture		6,000
	Accounts Payable		2,000
	Salaries Payable		500
	Unearned Revenue		5,000
	Mudge Capital		12,000
	Mudge Drawings	25,000
	Service Revenue		65,300
	Salaries Expense	16,500
	Supplies Expense	800
	Dep Exp- Building	1,000
	Dep. Exp.-Furniture	2,000
	Advertising Expense	3,000
	Total	$121,800	$121,800

Data needed for the adjusting entries include the following:

a. Office supplies at year end, $200.

b. Depreciation on furniture, $2,000

c. Depreciation on Building, 1,000.

d. Accrued Service Revenue, $1,300.

e. $3,000 of the unearned service revenue was earned.

Calculate: a. The Current Ratio.

b. The Debt Ratio.