Property and equipment net Land $192300.00 $193372.00 $193372.00 Furniture an

Property and equipment net Land $192300.00 $193372.00 $193372.00 Furniture and equipment $59135.00 $61053.00 $92267.00 Leasehold improvements $35539.00 $23380.00 $110463.00 Total property and equipment $286974.00 $277805.00 $396102.00 TOTAL ASSETS $391270.00 $359863.00 $699004.00 LIABILITIES AND NET ASSETS LIABILITIES Current liabilities Accounts payable $74826.00 $39951.00 $104201.00 Accrued payroll and related liabilities $57888.00 $45954.00 $66359.00 Note payable (current portion) $6303.00 $8070.00 $166161.00 Capital lease obligation (current portion) $0.00 $0.00 $312.00 Total current liabilities $139017.00 $93975.00 $337033.00 Note payable (long term) $0.00 $0.00 $1904.00 Capital lease obligation (long term) $171229.00 $166004.00 $0.00 Total liabilities $310246.00 $259979.00 $338937.00 NET ASSETS Unrestricted ($38418.00) ($105127.00) $27202.00 Temporarily restricted $119442.00 $205011.00 $332865.00 Total net assets $81024.00 $99884.00 $360067.00 TOTAL LIABILITIES AND NET ASSETS $391270.00 $359863.00 $699004.00 calculate the following: o Current ratio =o Long-term solvency ratio =o Contribution ratio =o Management/expense ratio =o Revenue/expense ratio =calculate the following:Variable costs = Fixed costs = Break-even point =