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At December 31,2024 , Sharon Lee Corporation reported current assets of $344,050 and current liabilities of $196,600. The following items may have been recorded incorrectly.

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At December 31,2024 , Sharon Lee Corporation reported current assets of $344,050 and current liabilities of $196,600. The following items may have been recorded incorrectly. Lee uses a perpetual inventory system. 1. Goods purchased costing $20,440 were shipped f.o.b. shipping point by a supplier on December 28 . Lee received and recorded the invoice on December 29, 2024, but the goods were not included in Lee's inventory because they were not received until January 4, 2025. 2. Goods purchased costing $15,950 were shipped f.o.b. destination by a supplier on December 26 . Lee received and recorded the invoice on December 31 , but the goods were not included in Lee's 2024 inventory because they were not received until January 2, 2025. 3. Goods held on consignment from Claudia Kishi Company were included in Lee's December 31, 2024, inventory at $11,890. Compute the current ratio based on Lee's balance sheet. (Round ratio to 2 decimal places, e.g. 2.31:1.) The current ratio :1

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