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, $1,360,000, prepaid expenses, $420,000; long-term assets, $3,000,000; and shareholders equity. $3,100,000. The current ratio at the end of the year was 2.8 and the debt to equity ratio was 20. Required: Determine the following 2021 amounts and ratios: (Round your "The acid-test ratio" answer to 1 decimal place.) 1 current abilities 2. Long-term liabilities 3 Accounts receivable 4 The acid-test ratio