The following is a December 31, 2018, post-closing trial balance for Culver City Lighting, Inc. Account Title Debits Credits Cash $ 58,000 Accounts receivable 42,000 Inventories 48,000 Prepaid insurance 18,000 Equipment 130,000 Accumulated depreciationequipment $ 37,000 Patent, net 43,000 Accounts payable 13,500 Interest payable 3,500 Note payable (due in 10, equal annual installments) 130,000 Common stock 73,000 Retained earnings 82,000 Totals $ 339,000 $ 339,000 a. Calculate the current ratio. b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. rev: 01_23_2018_QC_CS-114707