The current asset section of Guardian Consultant's balance sheet consists of cash, accounts recelvable, and prepaid expenses. The 2021 balance sheet reported the following: cash, $1,500,000; prepaid expenses, $560,000; long-term assets, $2,900,000; and shareholders' equity, $3,000,000. The current ratio at the end of the year was 2.5 and the debt to equity ratio was 1.6. Required: Determine the following 2021 amounts and ratios: (Round your "The acid-test ratio" answer to 1 decimal place.) Most decisions made by management impact the ratios analysts use to evaluate performance. Indicate (by letter) whether each of the actions listed below will immediately increase ( ). decrease (D), or have no effect ( N ) on the ratios shown. Assume each ratio is less than 1.0 before the action is taken