Which assets are the current assets and how do you calculate the current ratio for the governmental activities and the total primary activities.

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A C D E - B City of Minsk Statement of Net Position September 30, 2021 - - - . Primary Government Governmental Business-type Activities Activities Total ASSETS Cash and investments available (Note 3) - Accounts receivable 0 Grants and support receivable 1 Internal balances (Note 4B) 2 Inventory parts and supplies, at cost 3 Prepaid expense 4 Internal balances (Note 4B) 5 Loans receivable (Note 5) 6 Restricted cash and investments (Note 3) 7 Right to lease assets 3 Net pension asset (Note 9) $ 6,340,526 $ 1,480,511 836,962 159,061 256,075 1,018 331,215 1,931,687 10,470,997 1,043,637 8,564,716 37,418 $ 6,377,944 136,856 1,617,367 836,962 (159,061) 256,075 35,931 36,949 (331,215) 1,931,687 208,400 10,679,397 1,043,637 8,564,716 Capital assets less accumulated depreciation 9 (Note 6) Total Assets 1 129,114,607 160,531,012 10,763,121 10,691,450 139,877,728 171,222,462