This is the post closing trial balance

This is the closing journal entries

Please calculate Working Capital, Current Ratio, Quick(acid) Ratio, Debt to Equity Ratio, Times Interest Earned.

and please use the INDUSTRY AVERAGES to compare the results from the ratios you computed and briefly discuss your findings.

This is the income statement Revenue Cost of the Goods Sold Gross Profit Depreciation Expense Rent Expense Utilities Expense Insurance Expense Supplies Expense Vehicle Expense Wages Expense Total Operating Expense Operating Income Interest Expense Total Nonoperating Net Income 26,000 30,000 18,300 12,000 3,100 26,900 50,800 167,100 5,000 433,000 142,000 291,000 123,900 5,000 118,900 This Is the Balance sheet Cash Accounts Receivable Prepaid Insurance Supplies Inventory Total Current Assets Land Building Accum Depre-Building Equipment Accum Depre-Equipment Total Property Plant and Equipment Total Assets Accounts Payable Interest Payable Wages Payable Unearned Rev-Alarms Total Current Liabilities Long-Term Note Payable Total Long-Term Liabilities Common Stock Retained Earnings Total Equity Total Liabilities and Equity 53,550 164,000 9,000 200 75,000 85,000 250,000 -50,000 160,000 -24,000 90,500 5,000 2,400 30,000 150,000 200,000 244,850 301,750 421,000 722,750 127,900 150,000 444,850 722,750 Cash Accounts Receivable Prepaid Insurance Supplies Inventory Land Building Accum Depre- Building Equipment Accum Depre-Equipment Accounts Payable Interest Payable Wages Payable Unearned Rev-Alarms Long-Term Note Payable Common Stock Retained Earnings $ 53,550 164,000 9,000 200 75,000 85,000 250,000 160,000 796,750 50,000 24,000 90,500 5,000 2,400 30,000 150,000 200,000 244,850 796750 Revenue Retained Earnings Retained Earnings Cost of the Goods Sold Depreciation Expense Rent Expense Utilities Expense Insurance Expense Supplies Expense Vehicle Expense Wages Expense Interest Expense 433,000 314,100 747,100 433,000 142,000 26,000 30,000 18,300 12,000 3,100 26,900 50,800 5,000 747100 INDUSTRY AVERAGES for comparison Working Capital Current Ratio Quick (Acid) Ratio Debt to Equity Ratio Times Interest Earned $150,000 2.5:1 2.0:1 0.75 20 times