Refer to the adjusted trial balance presented below for Eve's Orchard Supply, Inc. as of December 31, 20x3 to calculate Eve's current ratio at the end of 20x3. Account Title Dr. Cr. Cash $ 68,000 Accounts receivable 31,000 Prepaid insurance 12,600 Equipment 250,000 Accumulated depreciation-Equipment $125,000 Land 110,000 Accounts payable 32,000 Interest payable 6,150 Unearned revenue 9,500 Long-term notes payable 75,000 Retained earnings 223,950 Totals $471,600 $471,600