{:[" Accounts Payable ",],[" Accounts Receivable ",1","710],[" Cash ",460],[" Common Stock ",3","900],[" Equipment ",13","600],[" Income Tax Expense ",3","750],[" Interest Expense ",460],[" Notes Payable (long-term) ",210],[" Prepaid Rent ",1","700],[" Retained Earnings ",1","900],[" Service Revenue ",4","200],[" Short-Term Investments ",13","300],[" Software ",7","900],[,3","300]:} 3-a. Determine the current ratio