The current asset section of Sanford & Son, CPAs balance sheet consists of cash, accounts receivable, investments, and prepaid expenses. The 2013 balance sheet reported the following: cash, $110,000; investments, $22,000; prepaid expenses, $18,000; noncurrent assets, $422,000; and shareholders equity, $350,000. The current ratio at the end of the year was 1.6 and the debt to equity ratio was .8. Required: Determine the following 2013 amounts and ratios: a. Current liabilities. b. The acid-test ratio. c. Accounts receivable. d. Long-term liabilities..