The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepaid expenses. The 2013 balance sheet reported the following: cash, $1,410,000; prepaid expenses, $470,000; noncurrent assets, $3,500,000; and shareholders' equity, $3,600,000. The current ratio at the end of the year was 2.0 and the debt to equity ratio was 1.5.

Required:
Determine the following 2013 amounts and ratios: (Round your acid-test ratio to 1 decimal place.)

1.) Current Liabilities
2.) Long-term Liabilities
3.)Accounts Receivable
4.) The acid-test ratio