S12-12. (Learning Objective 4: Using ratio data to reconstruct a Balance Sheet) A skeleton of Athol Country Florist's Balance Sheet appears as follows (amounts in thousands): A1 B D $ 1,900 720 1 Balance Sheet 2 Cash 3 Receivables 4 Inventories 5 Prepaid expenses 6 Total current assets 7 PPE 8 Other assets 9 Total assets 10 $ 85 Total current liabilities (a) Long-term debt 762 Other long-term liabilities (b) (C) (d) Share capital 2,100 Retained earnings $ 7,400 Total liabilities and equity 185 3,515 (6) $ Use the following ratio data to complete Athol Country Florist's Balance Sheet: a. Debt ratio is 0.50. c. Acid-test ratio is 0.45. b. Current ratio is 1.40