Two Company Comparison CONSOLIDATED BALANCE SHEETS Fiscal Year-End -20xx Fiscal Year - 20xx Company A Company B ASSETS Current assets: Cash $167,870 $126,558 Accounts Receivable $72,631 $113,461 Inventory $90,034 $103,660 Prepaid insurance $115,242 $156,181 Prepaid rent $167,110 $99,371 Other $68,057 $67,532 Total Current Assets Non-Current Assets Land $50,073 $118,847 Equipment $149,642 $184,526 Notes receivable $141,794 $140,315 Total Assets Liabilities Current Liabilities Accounts payable $50,289 $56,389 Accrued payroll and benefits $118,907 $138,520 Other $68,057 $67,532 Total Current Liabilities Non-Current Liabilities Long Term debt $165,587 $83,390 Other Long Term debt $165,365 $87,582 Total Non-Current Liabilities Shareholders Equity Common Shares Total Shareholders Equity Liabilities & Sharehoders`Equity Find the Current Ratio for Company B