2020 Current assets Cash $24,076 $24,400 Accounts receivable Inventory 12,748 15,500 25,742 27,400 $ 62,566 $67,300 Some recent financial statements for Smolira Golf Corporation follow. Assets Total SMOLIRA GOLF CORPORATION 2020 and 2021 Balance Sheets, 2021 Liabilities and Owners' Equity Current liabilities Accounts payable Notes payable Other 2020 2021 $ 23,484 $27,400 13,000 11,100 11,871 17,500 $ 48,355 $ 56,000 Total Long-term debt $72,000 $ 84,000 Owners' equity Common stock and paid-in surplus $45,000 $ 45,000 Accumulated retained earnings 224,906 245,000 Fixed assets Net plant and equipment $ 327,695 $362,700 Total $ 269,906 290,000 $ Total assets $390,261 $ 430,000 Total liabilities and owners' equity $390,261 430,000 Sales SMOLIRA GOLF CORPORATION 2021 Income Statement Cost of goods sold Depreciation Earnings before interest and taxes Interest paid Taxable income Taxes Net income Dividends $378,618 254,000 56,150 $ 68,468 14,600 $ 53,868 10,774 $ 43,094 $23,000 20,094 Retained earnings Smolira Golf Corporation has 20,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2021 was $27. What is Tobin's Q for Smolira Golf? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Tobin's Q