The current assets section of Guardian Consultant's balance sheet consists of cash, accounts receivable and prepaid expenses. The 2018 balance reported the following: 

cash, $1,470,000; 

prepaid expenses, $530,000; 

non-current assets, $2,600,000; and 

stockholders' equity, $2,700,000. 

The current ratio at the end of the year was 2.5 and the debt ratio was 1.5.

Required:
Determine the following quantities and proportions for 2018:

1.Current liabilities

2. Long-term liabilities

3.Accounts receivable

4. The acid test ratio