The current asset section of Guardian Consultants balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2018 balance sheet reported the following: cash, $1,470,000; prepaid expenses, $530,000; noncurrent assets, $2,600,000; and shareholders equity, $2,700,000. The current ratio at the end of the year was 2.5 and the debt to equity ratio was 1.5. Required: Determine the following 2018 amounts and ratios: (Round your "The acid-test ratio" answer to 1 decimal place.)

1.Current liabilities

2.Long-term liabilities

3.Accounts receivable

4.The acid-test ratio