The current asset section of the Excalibur Tire Company's balance sheet consists of cash, marketable securities, accounts receivable, and inventories. The December 31, 2018, balance sheet revealed the following: Inventories Total assets Current ratio Acid-test ratio Debt to equity ratio $850,000 $2,900,000 2.60 1.60 1.9 Required: Determine the following 2018 balance sheet items: 1. Current assets 2. |Shareholders' equity 3. Long-term assets 4. Long-term liabilities