The current asset section of the Excalibur Tire Company's balance sheet consists of cash, marketable securities, accounts receivable. and inventory. The December 31, 2021, balance sheet revealed the following: Inventory Total assets Current ratio Acid-test ratio Debt to equity ratio Required: $ 940,000 $3,200,000 2.20 1.20 1.5 Determine the following 2021 balance sheet items: 1. Current assets - 2. Shareholders' equity 3. Long-term assets 4. Long-term liabilities