These items are taken from the accounting records of Entity A at its December 31, 2022 year end. $ 834 810 670 2,420 1,270 16,900 1,800 335 325 165 Accounts payable Accounts receivable Accumulated depreciationbuilding Building Cash Common stock Copyright Depreciation expense Dividends Income tax expense Income tax payable Insurance expense Interest expense Inventory Investment in land Land Marketable securities (short-term) Mortgage payable (due 2032) Note payable (due 2023) Prepaid insurance Retained earnings (beginning) Salaries and wages expense Salaries and wages payable Service revenue Supplies expense 135 210 400 967 14,200 3,100 1,200 3,500 61 60 1,600 1,060 222 5,100 700 Instructions In good form (include headings), prepare an income statement, a retained earnings statement, and a classified balance sheet as of December 31, 2022. Then compute the current ratio and the debt-to-total-assets ratios identifying which is a measure of liquidity and which is a measure of solvency