The following is a December 31, 2013, post-closing trial balance for Culver City Lighting, Inc.

Account Title	Debits			Credits
Cash		61,000
Accounts receivable		45,000
Inventories		51,000
Prepaid insurance		21,000
Equipment		120,000
Accumulated depreciationequipment					40,000
Patent, net		46,000
Accounts payable					15,000
Interest payable					5,000
Note payable (due in 10, equal annual installments)					120,000
Common stock					76,000
Retained earnings					88,000
Totals		344,000			344,000

a.	Calculate the current ratio. (Round your answer to 2 decimal places.)

b.	Calculate the acid-test ratio. (Round your answer to 2 decimal places.)

c.	Calculate the debt to equity ratio. (Round your answer to 2 decimal places.)