These financial statement items are for Barfield Corporation at year-end, July 31, 2014. Salaries and wages payable $ 3,793 Salaries and wages expense 58,572 Supplies expense 16,867 Equipment 20,213 Accounts payable 4,100 Service revenue 67,172 Rent revenue 9,767 Notes payable (due in 2017) 3,346 Common stock 16,000 Cash 30,763 Accounts receivable 11,326 Accumulated depreciationequipment 7,357 Dividends 4,000 Depreciation expense 5,357 Retained earnings (beginning of the year) 35,563 Barfield Corporation did not issue any new stock during the year. Compute the current ratio and debt to assets ratio.