An alphabetical list of the adjusted trial balance accounts for North Country Rentals after its first year of operations ending March 31, 2020, is shown below:

Account Adjusted
Account Balance*
Accounts payable $ 9,200
Accumulated depreciation, building 25,100
Accumulated depreciation, furniture 3,600
Advertising expense 16,300
Building 592,000
Cash 17,100
Depreciation expense, building 25,100
Depreciation expense, furniture 3,600
Furniture 43,000
Interest expense 10,270
Interest payable 890
Janitorial expense 41,100
Land 111,000
Long-term notes payable 363,000
Notes receivable, due 2023 144,000
Office salaries expense 127,125
Office supplies 710
Office supplies expense 6,200
Brand name 3,100
Prepaid advertising 410
Rent revenue 399,400
Rent receivable 16,100
Salaries payable 2,675
Utilities expense 36,820
Wyett North, capital 418,170
Wyett North, withdrawals 28,100

*Assume all accounts have a normal balance.

Required:
1. Calculate the capital balance as it would appear on the March 31, 2020, balance sheet.

2. Prepare a classified balance sheet. Assume that $215,500 of the Long-Term Notes Payable will be paid during the year ended March 31, 2021. Also, $55,500 of the notes receivable will be collected by March 31, 2021.

3. Calculate the current ratio and the debt to equity ratio. (Round the final answers to 2 decimal places.)