A company reports the following selected accounts and balances after posting adjusting entries: Accounts payable, $16,000 9-month, 8%, note payable, $46,000 Income tax expense, $5,000 Salaries and wages expense, $23,000 3-year, 10% note payable, $200,000 Salaries and wages payable, $10,000 Mortgage payable ($22,000 due next year), $1,000,000 Rent payable, $8,000 Its current assets are $210,000 at year-end. How much is its current ratio at year-end