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, $1,450,000, 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 14. Required: Determine the following 2021 amounts and ratios (Round your "The acid-test ratio answer to 1 decimal place.) 1. Current liabilities 2. Long termalities 3. Accounts receivable 4. The acid-test ratio