salaries and wages payable $3,600 salaries and wages expense $59,500 supplies expense $17,000 Equipment 15,200 Accounts Payable 4,500 service revenue 68,100 rent revenue 9,900 Notes payable (due 2025) 3,300 common stock 16,000 cash 37,300 Accounts receivable 11,300 Accumulated depreciation equipment 7,500 dividends 4,000 depreciation expense 4,000 retained earnings ( begining of the year) 35,400 Compute the current ratio and Debt to asset ratio.