J. P. Robard Mfg., Inc. Balance Sheet ($000) Cash $520 Accounts receivable 2,020 Inventories 1,060 Current assets $3,600 Net fixed assets 4,580 Total assets $8,180 Accounts payable $1,060 Accrued expenses 640 Short-term notes payable 270 Current liabilities $1,970 Long-term debt 2,050 Owners' equity 4,160 Total liabilities and owners' equity $8,180

(Calculating financial ratios) The balance sheet and income statement for the J. P. Robard Mfg. Company are as follows: Current ratio Times interest earned Inventory turnover Total asset turnover Operating profit margin Operating return on assets Debt ratio Average collection period Fixed asset turnover Return on equity Calculate the following ratios: The company's current ratio is (Round to two decimal places.)