The current asset section of Guardian Consultant Balance Sheet consist of cash, accounts receivable, and prepaid expenses. The 2013 balance sheet reported the following cash $1,300,000, prepaid exp $360,000: nocurrent assets $2,400,000 and shareholder equity $2,500,000; the current ratio at the end of the year was 2.0: the debt to equity ratio was 1.4

Determine the following 2013 amounts and ratio

1. Current liabilites

2.Long term liabilites

3.Account receivables

4. The acid test ratio