Exercise 3-19 (Algo) Calculating ratios; solve for unknowns (LO3-8] The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2021 balance sheet reported the following: cash, $1,480,000; prepaid expenses, $540,000; long-term assets, $2,700,000; and shareholders' equity, $2,800,000. The current ratio at the end of the year was 2.0 and the debt to equity ratio was 1.6. Required: Determine the following 2021 amounts and ratios: (Round your "The acid-test ratlo" answer to 1 decimal place.) 1. Current liabilities 2. Long term liabilities 3. Accounts receivable 4. The acid-test ratio