The current asset section of Guardian Consultant's balance sheet consists of cash, accounts recelvable, and prepald expenses. The balance sheet reported the following: cash, $1,380,000; prepald expenses, $440,000; long-term assets $3,200,000; and shareholders' equity, $3,300,000. The current ratio at the end of the year was 2.0 and the debt to equity ratio was 1.8 . Requlred: Determine the following amounts and ratios: Note: Round your "The acld-test ratlo" answer to 1 decimal place