The following is a December 31, 2018, post-closing trial balance for Culver City Lighting, Inc. Account Title Cash Accounts receivable Inventories Prepaid insurance Equipment Accumulated depreciation-equipment Patent, net Accounts payable Interest payable Note payable (due in 10, equal annual installments) Common stock Retained earnings Totals Debits Credits 62,000 46,000 52,000 22,000 100,000 41,000 47,000 15,500 5,500 130,000 77,000 60,000 329,000 329,000 a. Calculate the current ratio b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Current Ratio Numerator Denominator