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, $$1,500,000$; prepaid expenses, $$560,000$; long$-$term assets, $$2,900,000$; and shareholders' equity, $$3,000,000.$ The current ratio at the end of the year was $2\mathrm{.}5$ and the debt to equity ratio was $1\mathrm{.}6.$

Required:

Determine the following amounts and ratios:

Note: Round your "The acid$-$test ratio" answer to $1$ decimal place.

$\backslash$table$[[1.$ Current liabilities,$],[2.$ Long$-$term liabilities,$],[3.$ Accounts receivable,$],[4.$ The acid$-$test ratio,$]]$