Table 4-7 The following is a random list of the account balances of Baird Services for the year ended December 31, 2014. AU accounts have normal balances $152 18 66 280 8 Accumulated amortization - building Land Salaries payable Accounts receivable Service Revenue Amortization expense-building Accounts payable Office expenses Mortgage payable (due 31/12/2019) B. Baird, drawings Accumulated amortization - furniture & fixtures Building Cash Salaries expense Insurance expense Amortization expense - furniture & fixtures Prepaid insurance B Baird, capital Interest expense Maintenance expense Furniture and fixtures 66 112 26 60 246 20 60 40 8 16 74 30 24 78 5) Refer to Table 4-7. Prepare a classified balance sheet for Baird Services as at December 31, 2014 and calculate the Current and Debt ratios. Are the ratios in the normal range? Why or why not