On January $1,5$G Company reported current assets of $$187,200$ and current liabilities of $$156,000.$ Compute total current assets, total current liabilities, and the current ratio at January $1$ and after each of the following transactions.

Note: Round current ratio to two decimal places. Amounts to be deducted should be indicated with a minus sign.

January $5$ Purchased equipment to be used in operations for $$46,800$ cash.

January $12$ Paid $$13,000$ cash for accounts payable.

January $18$ Acquired a building in exchange for a $$257,400$ long$-$term note payable, first payment to occur in $3$ years.

January $22$ Purchased $$31,200$ of merchandise on credit, terms n$/45.$

January $31$ Sold outdated machinery for $$33,020$ cash.