36. Calculate the current ratio for each situation, rounding to two decimal places. Determine which company has the strongest position to pay current liabilities.

a. Current assets of $1,780, total liabilities of $5,200, and current liabilities of $2,800

b. Current assets of $2,200, fixed assets of $8,670, shareholders' equity of $1,700, and long-term debt of '$7,100

c. Current liabilities of $3,500, long-term debt of $2,700, shareholders' equity of $1,900, and fixed assets of $6,800