The current asset section of Guardian Consultant$$s balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following: cash, $$1,320,000$; prepaid expenses, $$380,000$; long$-$term assets, $$2,600,000$; and shareholders$$ equity, $$2,700,000.$ The current ratio at the end of the year was $2\mathrm{.}5$ and the debt to equity ratio was $1\mathrm{.}5.$

Required:

Determine the following amounts and ratios:

Note: Round your "The acid$-$test ratio" answer to $1$ decimal place.

$1.$ current liabilities

$2.$long term liabilities

$3.$accounts recieveable

$4.$ the acid test ratio