2018 Some recent financial statements for Smolira Golf Corp. follow. SMOLIRA GOLF CORP 2017 and 2018 Balance Sheets Assets Liabilities and Owners' Equity 2017 2018 2017 Current assets Current liabilities Cash $ 34,385 $ 37,837 Accounts payable $ 36,722 Accounts recelvable 17,801 27766 Notes payable 19,008 Inventory 36,310 42,632 Other 19,864 Total $ 88,496 $108,235 Total $ 75,594 Long-term debt $ 115,000 Owners' equity Common stock and paid-in $ 55,000 surplus Accumulated retained 307,217 earnings $ 42,582 16,200 24,634 $ 83,416 $ 145,000 $ 55,000 344.452 Net plant and equipment $464,315 $ 519,633 Total $362,217 $399,452 Total assets $ 552,811 $627,868 Total liabilities and owners' equity $552,811 $627,868 SMOLIRA GOLF CORP 2018 Income Statement Sales Cost of goods sold Depreciation $506,454 359,328 44,463 $506,454 359,328 44,463 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes (25%) Net Income $ 102,663 19,683 $ 82,980 20,745 $ 62,235 Dividends Retained earnings $25,000 37,235 Smolira Golf Corp. has 20.000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $58. What is Tobin's Q for Smolira Golf? (Do not round Intermediate calculations and round your answer to 2 decimal places, eg, 32.16.) Tobin's