The following is a December 31, 2016, post-closing trial balance for Culver City Lighting, Inc. Account Title Debits Credits Cash 59,000 Accounts receivable 43,000 Inventories 49,000 Prepaid insurance 19,000 Equipment 110,000 Accumulated depreciationequipment 38,000 Patent, net 44,000 Accounts payable 14,000 Interest payable 4,000 Note payable (due in 10, equal annual installments) 140,000 Common stock 74,000 Retained earnings 54,000 Totals 324,000 324,000 a. Calculate the current ratio. Numerator Denominator b. Acid ratio test numerator denominator c. debt to equity ratio numerator denominator