I'm trying to find the current ratio but I don't know which data to use. Do I use the current liabilities under the end of the year or the current liabilities under the beginning of the year section? Or do I combine both?

Thcome Statement Data for Year Net sales Cost of goods sold Selling and administrative expenses Interest expense Other income (expense) Income tax expense Net income $65,357 45,583 15,101 707 (94) 1,384 $ 2,488 $408,214 304,657 79,607 2,065 (411) 7,139 $ 14,335 Balance Sheet Data (End of Year) $18,424 $48,331 26,109 122,375 $44,533 $170,706 Current assets Noncurrent assets Total assets Current liabilities Long-term debt Total stockholders' equity Total liabilities and stockholders' equity $11,327 17,859 15,347 $44,533 $55,561 44,089 71,056 $170,706 Total assets Total stockholders' equity Current liabilities Total liabilities Beginning-of-Year Balances $44,106 $163,429 13,712 65,682 10,512 55,390 30,394 97,747 Other Data $7,525 $4,025 6,942 33,836 5,881 26,249 1,729 12,184 4,217 Average net accounts receivable Average inventory Net cash provided by operating activities Capital expenditures Dividends 496