Bob and Judy purchased a new tractor today for $75,000 (no trade). He received a loan for 50% of the purchase price from Happy Funding at 3.5% for 5 years. The down payment came from cash in the checking account. The payments will be $8,305.55 ($1,312.50 in interest for 1st year) annually. Assume this is the only change to the balance sheet provided on canvas. What is the new current ratio?