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CHECK FIGURES: Current assets =$68,190, Total assets =$112,540 Ellis Worton, the owner of Worton Consulting, showed the following unadjusted account balances at December 31 . 2020, the business's year-end (accounts have been listed in alphabetical order): Other information: 1. There were two reconciling items on the bank reconciliation: an outstanding cheque in the amount of $620 and an NSF cheque for $2,835. 2. A review of the Prepaid Rent account showed that the unexpired portion was $2,250. 3. Annual depreciation on the store fixtures is $7,900. Required Prepare the December 31, 2020, classified balance sheet. Analysis Component: a. Calculate Worton Consulting's current ratio and quick-test ratio at December 31, 2020. Compare and comment. Round calculations to two decimal places. b. Recalculate the current ratio and quick-test ratio assuming the current portion of the note payable was reported as part of the long-term liabilities. Compare your results to part (a) and comment. Round calculations to two decimal places