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 a. Calculate the current ratio. b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Current Ratio Numerator Denominator Current Assets Current Liabilities Numerator Denominator Numerator Denominator Acid-Test Ratio Quick Assets Current Liabilities Debits $ 75,000 Credits 59,000 65,000 35,000 160,000 $ 54,000 60,000 22,000 12,000 210,000 90,000 66,000 $454,000 $454,000 0 0 Debt to Equity Ratio Total Liabilities 0 Shareholders Equity