Charlie's Crispy Chicken $($CCC$)$ operates a fast$-$food restaurant. When accounting for its first year of business, CCC created several accounts.

$\backslash$table$[[$Account Name,Balance$],[$Accounts Payable,$2,100$ Payment is due in $30$ days$],[$Cash$,2,800$ Includes cash in register and in bank account$],[$Common Stock,$45,000$ Stock issued in exchange for owners' contributions$],[$Equipment$,55,000$ Includes deep fryers, microwaves, dishwasher, etc.$],[$Land$,26,400$ Held for future site of new restaurant$],[$Notes Payable $($long$-$term$),35,000$ Payment is due in six years$],[$Retained Earnings,$4,500$ Total earnings through September $30],[$Salaries and Wages Payable,$500$ Payment is due in $7$ days$],[$Supplies$,2,900$ Includes serving trays, condiment dispensers, etc.$],[$Required:$,]]$

Using the above descriptions, prepare a classified balance sheet at September $30.$

Calculate CCC current ratio.

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Calculate Charlie's Crispy Chicken current ratio. $($Round your answer to $2$ decimal places.$)$

$19\mathrm{.}04$