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 $ 62,000 46,000 52,000 22,000 100,000 $ 41,000 47,000 15,500 5,500 130,000 77,000 60,000 $329,000 $329,000 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