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 $ 69,000 53,000 59,000 29,000 130,000 $ 48,000 54,000 19,000 9,000 150,000 84,000 84,000 $394,000 $394,000 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