The current asset section of the Excalibur Tire Companys balance sheet consists of cash, marketable securities, accounts receivable, and inventory. The December 31, 2021, balance sheet revealed the following:

Inventory	$	890,000
Total assets	$	3,500,000
Current ratio		2.40
Acid-test ratio		1.40
Debt to equity ratio		1.5

Required: Determine the following 2021 balance sheet items:

1. Current Assets

2. Shareholder's Equity

3. Long-term assets

4. Long-term liabilities