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 $ 66,000 50,000 56,000 26,000 100,000 $ 45,800 51,000 17,500 7,500 120,000 81,000 78,000 $349,000 $349,000 a. Calculate the current ratio. b. Calculate the acid-test ratio. c. Calculate the debt to equity ratio. Numerator Denominator 0 Numerator Denominator Current Ratio Current Assets Current Liabilities Acid-Test Ratio Quick Assets Current Liabilities Debt to Equity Ratio Total Liabilities Shareholders' Equity = 0 Numerator Denominator II 0