Check my work Some recent financial statements for Smolira Golf Corp. follow. points Assets 2017 2018 2018 SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2017 Current liabilities $ 24,400 Accounts payable $ 23,484 15,500 Notes payable 13,000 27,400 Other 11,871 Current assets Cash Accounts receivable Inventory eBook $ 24,076 12,748 25,742 $ 27,400 11,100 17,500 Print Total $ 62,566 $ 67,300 Total $ 48,355 $ 56,000 Long-term debt $ 72,000 $ 84,000 References $ 45,000 $ 45,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 224,906 245,000 Fixed assets Net plant and equipment $327,695 $362,700 Total $269,906 $290,000 Total assets $390,261 $430,000 Total liabilities and owners' equity $ 390,261 $430,000 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation $ 378,618 254,000 56,150 eBook Earnings before interest and taxes Interest paid $ 68,468 14,600 Print Taxable income Taxes (20%) $ 53,868 10,774 Net income $ 43,094 References Dividends Retained earnings $23,000 20,094 Smolira Golf Corp. has 20,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $27. What is Tobin's Q for Smolira Golf? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Tobin's