14 0/4 pts Alpha has the following adjusted trial balance at the end of the year. On the basis of its annual physical count of inventory at year-end, Alpha determined that its ending inventory was $27,000. Debit Credit Cash $10,000 Accounts receivable 20,000 Inventory 36,000 Supplies 3,000 Equipment 60,000 Accumulated $30,000 depreciation Accounts payable Salaries payable Utilities payable 16,000 3,000 6,000 Income tax payable Unearned sales revenue 4,000 1,000 Common stock 59,000 Retained earnings 15,000 Dividends 6,000 Sales 140,000 Sales returns and 6,000 allowances Purchases 51,000 Purchase discounts 3,000 Rent expense 24,000 Salaries expense 45,000 Depreciation expense 6,000 Income tax expense 10.000 Total $277,000 $277,000 Using this trial balance, the current ratio is 1.8 3.2 The correct answer is not listed. 2.3 2.0