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) Coneon stock Retained earnings Totals a. Calculate the current ratio. b. Calculate the acid-test ratio c. Calculate the debt to equity ratio. Numerator Denominator Current Ratio Acid Test Ratio Numerator Denominator Numerator Denominator Debt to Equity Ratio Debits $57,000 Credits 41,000 47,000 17,000 120,000 $ 36,000 42,000 13,000 3,000 120,000 72,000 10,000 $324,000 $324,000