$($Calculating financial ratios$)$ The balance sheet and income statement for the J$.$ P$.$ Robard Mfg$.$ Company are as follows:Calculate the following ratios:Current ratioOperating return on assetsTimes interest earnedDebt ratioInventory turnoverAverage collection periodTotal asset turnoverFixed asset turnoverOperating profit marginReturn on equityThe company's current ratio is$($Round to two decimal places.$)$