The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following cash, $1,450,000; prepaid expenses, $510,000; long-term assets, $3,900,000; and shareholders: equity, $4,000,000. The current ratio at the end of the year was 20 and the debt to equity ratio was 1.4 . Required: Determine the following amounts and ratios. Note: Round your "The ocid-test rotio" onswer to 1 decimal place