Use the balance sheets of Dasher, Inc. shown below to calculate the following ratios for 2020 (round to 2 decimal places): (a) Current ratio. (b) Acid-test ratio. (c) Debt ratio. (d) Equity ratio. Dasher, Inc. Balance Sheets December 31, 2020 and 2019 Balance Sheets December 31, 2020 and 2019 Assets: 2020 2019 Cash $44,000 $22,000 Accounts receivable 38,000 42,000 Merchandise inventory 61,000 52,000 Prepaid insurance 6,000 9,000 Long-term investments 49,000 20,000 Plant assets (net) 218.000 218,000 Total assets $416.000 $363.000 Liabilities and Equity: Total assets Liabilities and Equity: $416,000 $363,000 Current liabilities $82,700 $75,000 Long-term liabilities 45,000 36,000 Common stock 150,000 150,000 Retained earnings 138,300 102.000 Total liabilities and equity $416.000 $363,000