The current asset section of Guardian Consultants balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2021 balance sheet reported the following: cash, $1,430,000; prepaid expenses, $490,000; long-term assets, $3,700,000; and shareholders equity, $3,800,000. 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 2021 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