Cash Accounts receivable Inventories Current assets Net fixed assets Total assets 4,590 $8,180 Accounts payable Accrued expenses Short-term notes payable Current liabilities Long-term debt Owners' equity Total liabilities and owners' equity (Click on the icon in order to copy its contents into a spreadsheet.) J. P. Robard Mfg., Inc. Income Statement ($000) Net sales (all credit) Cost of goods sold Gross profit Operating expenses (includes $500 depreciation) Net operating income Interest expense Earnings before taxes Income taxes (35\%) Net income $8,080(3,220)$4,860(2,930)$1,930(363)$1,567(548)$1,019 (Calculating financial ratios) The balance sheet and income statement for the J. P. Robard Mfg. Company are as follows: - Calculate the following ratios: The company's current ratio is (Round to two decimal places.) The company's times interest earned is times. (Round to two decimal places.)