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, $1,410,000; prepaid expenses, $470,000; noncurrent assets, $3,500,000; and shareholders equity, $3,600,000. The current ratio at the end of the year was 2.0 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