On January 1, 5G Company reported current assets of $79,200 and current liabilities of $66,000. 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.) January 5 Purchased equipment to be used in operations for $19,800 cash. January 12 Paid $5,500 cash for accounts payable. January 18 Acquired a building in exchange for a $108,900 long-term note payable, first payment to occur in 3 years. January 22 Purchased $13,200 of merchandise on credit, terma n/45. January 31 Sold outdated machinery for $13,970 cash. January 1 Date January 5 Balance, January 5 January 12 Balance, January 12 January 18 Balance, January 18 January 22 Balance, January 22 January 31 Balance, January 31 Current Assets Current Liabilities Current Ratio