The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2018 balance sheet reported the following: cash $1,380,000; prepaid expense, $440,000; noncurrent assets, $3,200,000; and shareholder's equity, $3,300,000. The current ratio at the end of the year was 2.0 and the debt to equity ratio was 1.8.

Determine the following 2018 amounts and rations: (Round your "acid test ration" to one decimal place. Please show all work.

1. Current Liabilities

2. Long-term liabilities

3. Accounts Receivables

4.. The Acid-Ratio Test