Calculate the current ratio in each of the following separate cases. Identify the company case with the strongest liquidity position. (These cases represent competing companies in the same industry.)

Current Assets Current Liabilities Case 1 . . . . . . . $ 79,000 $ 32,000 Case 2 . . . . . . . 105,000 76,000 Case 3 . . . . . . . 45,000 49,000 Case 4 . . . . . . . 85,500 81,600 Case 5 . . . . . . . 61,000 100,000.