The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2021 balance sheet reported the following: cash, $1,410,000; prepaid expenses, $470,000; long-term 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 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