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 $ 65,000 49,000 55,000 25,000 130,000 $ 44,000 50,000 17,000 7,000 160,000 80,000 66,000 $374,000 $374,000 & a. Calculate the current ratio, b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Current Ratio Numerator Denominator 11 Acid-Test Ratio Numerator Denominator Debt to Equity Ratio Numerator