On January 1, 5G Co. reported current assets of $216,000 and current liabilities of $180,000. Compute total current assets, total current liabilities, and the current ratio at January 1 and after each of the following transactions. (Round current ratio to two decimal places. Amounts to be deducted should be indicated with a minus sign.) Jan. 5 Purchased equipment to be used in operations for $54,000 cash. Jan. 12 Paid $15,000 cash for accounts payable. Jan. 18 Acquired a building in exchange for a $297,000 long-term note payable, first payment to occur in 3 years. Jan. 22 Purchased $36,000 of merchandise on credit, terms n/45. Jan. 31 Sold outdated machinery for $38,100 cash. Date Current Assets Current Liabilities Current Ratio Jan. 1 Jan. 5 0 0 Bal., Jan. 5 Jan. 12 0 0 Bal., Jan. 12 Jan. 18 Bal., Jan. 18 Jan. 22 0 0 0 Bal., Jan. 22 Jan. 31 Bal., Jan. 31 0 0