The current asset section of Guardian Consultant$$s balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following: cash, $$1,360,000$; prepaid expenses, $$420,000$; long$-$term assets, $$3,000,000$; and shareholders$$ equity, $$3,100,000.$ The current ratio at the end of the year was $2\mathrm{.}8$ and the debt to equity ratio was $2\mathrm{.}0.$

Required:

Determine the following amounts and ratios:

Current liabilities

Long term liabilities

Accounts receivables