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 $ 64,000 48,000 54,000 24,000 120,000 $ 43,000 49,000 16,500 6,500 150,000 79,000 64,000 $ 359,000 $359,000 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 II Debt to Equity Ratio Numerator Denominator