Given the following accounts and balances, calculate the current ratio. Round your answer to two decimal places.

Accounts Payable, $6,921	Accounts Receivable, $9,309
Accumulated Depreciation Buildings, $30,550	Accum. Depr. Furn., & Fixt., $23,737
Buildings, $176,975	Capital Stock, $25,602
Cash, $12,482	Dividends, $11,382
Furniture & Fixtures, $72,192	Income Taxes Payable, $3,175
Interest Payable, $2,752	Inventory, $44,059
Land, $162,941	Paid-in Capital in Excess of Par, $597,770
Prepaid Rent, $4,342	Retained Earnings, $72,476
Long-term Notes Payable due in 10 annual equal installments after today, $300,000	Supplies, $1,054

Given the following accounts and balances, calculate the working capital.

Accounts Payable, $6,554	Accounts Receivable, $10,026
Accumulated Depreciation Buildings, $33,320	Accum. Depr. Furn., & Fixt., $18,534
Buildings, $94,144	Capital Stock, $15,289
Cash, $20,380	Dividends, $11,136
Furniture & Fixtures, $72,982	Income Taxes Payable, $2,810
Interest Payable, $4,155	Inventory, $40,817
Land, $135,480	Paid-in Capital in Excess of Par, $74,485
Prepaid Rent, $3,042	Retained Earnings, $90,065
Long-term Notes Payable due in 10 annual equal installments after today, $300,000	Marketable Securities, $5,644

is there a formula of something? please tell me how to do those two problem