Exercise $3-19($Algo$)$ Calculating ratios; solve for unknowns $[$LO$3-8]$

The current asset section of Guardian Consultant$$s balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following: cash, $$1,310,000$; prepaid expenses, $$370,000$; long$-$term assets, $$2,500,000$; and shareholders$$ equity, $$2,600,000.$ The current ratio at the end of the year was $3\mathrm{.}0$ and the debt to equity ratio was $1\mathrm{.}9.$

Required:

Determine the following amounts and ratios:

Note: Round your "The acid$-$test ratio" answer to $1$ decimal place.