Classifying Balance Sheet and Income Statement Accounts and Computing Quick Ratio El Puerto de Liverpool (Liverpool) is a large retailer in Mexico. The following accounts are selected from its annual report for the fiscal year ended December 31. The amounts below are in thousands of Mexican pesos. a. Indicate the appropriate classification of each account as appearing in either its balance sheet (B) or its income statement (I). (Pesos thousands) Total revenue Retained earnings Inventory Amount $122,168,279 | Classification 82,963,786 B 18,486,423 B Administration expenses 33,549,1081 Total assets 168,266,121 B Long-term debt 33,358,545 B Financing costs 7,137,563 | Total current assets 67,351,290 B Total stockholders' equity 90,082,378 B Prepaid expenses 1,913,794 B Total non-current liabilities 38,849,994 B b. Determine Liverpool's total liabilities and current liabilities as of December 31. Total liabilities: 0 Total current liabilities: 0 c. Calculate Liverpool's quick ratio as of December 31. (Assume that Liverpool only has five types of current assets- cash, marketable securities, accounts receivable, inventory and prepaid expenses.) Round your answers to two decimal places. Quick Ratio: 0