The following is a December 31, 2021, post-closing trial balance for Culver City Lighting, Inc. Account Title Debits Credits Cash $ 56,000 Accounts receivable 40,000 Inventory 46,000 Prepaid insurance 16,000 Equipment 110,000 Accumulated depreciation $ 35,000 Patent (net) 41,000 Accounts payable 12,500 Interest payable 2,500 Notes payable (due in 10 years) 110,000 Common stock 71,000 Retained earnings 78,000 Totals $399,000 $309,000 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 Debt to Equity Ratio Numerator Denominator