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 $ 870,000 $2,800,000 2.40 1.20 1.5 Required: Determine the following 2021 balance sheet items 1. Current assets 2. Shareholders equity 3. Long-term assets 4 Long-term liabilities