The summary financial statements of Flint Ltd, on December 31. 2023, are as follows: Labilities and Shareholders" Equity Accounts and notes payable $65.000 Longterm debt 63,000 Common shares 61.000 Retained earnings $252.00083.000 The following errors were made by the inexperienced accountant on December 31, 2022, and were not corrected. 1. The imventory was overstated by $14,000. 2. Aprepaid expense of $2,300 was omitted. (It was fully expensed in 2022.) 3. Acerued revenue of $2,400 was emitted. (it was recogrized when cash was received in 2023. 4. A supplier's limoice for $1.700 for purchases made in 2022 was not recorded until 2023. On December 31, 2023, there were further errors: 5. The inventory was understated by $16,700. 6. Aprepaid expense of $800 was omitted. 7. Accrued December 2023 salaries of $1,700 were not recognlzed. 8. Unearned income of $2,200 was recorded in the 2023 revenue. 9. In addition, it was determined that $20.000 of the accounts payable were long-term, and that a $500 dividend wa reported as dividend expense and deducted in calculating net income. The net income reported on the books for 2023 was $66,000. (a) Calculate the working capital, current ratio, and debe to equity ratio for Flint based on the oripinal SFP information provided above. (Round Current ratio and Debt-to equity ratio to 2 decimal ploces, es. 52.75 )