Calculate the current ratio from the following: \begin{tabular}{|lr|} \hline \multicolumn{2}{|c|}{ Big Manufacturing Company } \\ \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline \multicolumn{2}{|c|}{ As of December 31} \\ \hline Cash & 2021 \\ Accounts receivable & $16,244 \\ Inventory & 11,378 \\ Plant assets (net) & 81,044 \\ Total assets & 29,886 \\ Accounts payable & $138,552 \\ Bonds payable & 27,716 \\ Common stock & 71,406 \\ Retained earnings & 5,061 \\ Total liabilities and equity & $13,369 \\ \hline \end{tabular}