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 $ 73,000 57,000 63,000 33,000 140,000 $ 52,000 58,000 21,000 11,000 190,000 88,000 62,000 $424,000 $424,000 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 11 Numerator Denominator