PLEASE NEED ANSWER WITHIN AN HOUR MAX TIME. Thanks.

The following items are taken from the financial statements of SRW Company for 2012:

Cash	$375,000
Accounts Receivable	125,000
Prepaid Insurance	100,000
Accounts Payable	88,000
Unearned Service Revenue	15,000
Equipment, net of accumulated depreciation	177,000
Common Stock	125,000
Retained Earnings 12/31/2011	106,000
Long-term debt	336,500
Service revenue	225,000
Cost of Goods Sold	62,500
Rent expense	30,000
Supplies expense	8,000
Insurance expense	18,000

Instructions (a) Please create a classified Balance Sheet in good form for the year ended 2012.

(b) Please calculate the current ratio.