The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. Account Title Cash Accounts receivable Inventory Prepaid insurance Equipment Accumulated depreciation Patent (net) Accounts payable Interest payable Notes payable (due in 10 years) Common stock Retained earnings Totals Debits Credits $ 72,000 56,000 62,000 32,000 130,000 $ 51,000 57,000 20,500 10,500 180,000 87,000 60,000 $409,000 $409,000 a. Calculate the current ratio. b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Current Ratio Numerator Denominator Acid-Test Ratio Numerator Denominator Debt to Equity Ratio Numerator Denominator