The summary financial statements of Flint Ltd. on December 31, 2023, are as follows: FLINT LTD. Statement of Financial Position December 31, 2023 Assets Cash $5,000 Accounts and notes receivable 39,000 Inventory 81,000 Property, plant, and equipment (net) 127,000 $252,000 Liabilities and Shareholders' Equity Accounts and notes payable $65,000 Long-term debt 63,000 Common shares 61,000 Retained earnings 63,000 $252,000 The following errors were made by the inexperienced accountant on December 31, 2022, and were not corrected. 1. The inventory was overstated by $14,000. 2. A prepaid expense of $2,300 was omitted. (It was fully expensed in 2022) 3. 4. On December 31, 2023, there were further errors: Accrued revenue of $2,400 was omitted. (It was recognized when cash was received in 2023.) A supplier's invoice for $1,700 for purchases made in 2022 was not recorded until 2023. 5. The inventory was understated by $16,700. 6. A prepaid expense of $800 was omitted. 7. 8. 9. Accrued December 2023 salaries of $1,700 were not recognized. Unearned income of $2,200 was recorded in the 2023 revenue. In addition, it was determined that $20,000 of the accounts payable were long-term, and that a $500 dividend was 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 debt to equity ratio for Flint based on the original SFP information provided above. (Round Current ratio and Debt-to-equity ratio to 2 decimal places, eg. 52.75.) Working capital Current ratio to 1 Debt-to-equity ratio to 1