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PA2-3 (Algo) Recording Transactions (in a Journal and T-Accounts); Preparing and Interpreting the Balance Sheet [LO 2-1, LO 2-2, LO 2-3, LO 2-4, LO 2-5] [The following information applies to the questions displayed below.] Barnett Allen Interiors Incorporated is a leading manufacturer and retailer of home furnishings in the United States and abroad. The following is adapted from Barnett Allen's June 30, 2019, trial balance. (The amounts shown represent millions of dollars.) Assume that the following events occurred in the following quarter. a. Paid $45 cash for additional inventory. b. Issued additional shares of common stock for $40 in cash. c. Purchased equipment for $240; paid $115 in cash and signed a note to pay the remaining $125 in two years. d. Signed a short-term note to borrow $10 cash. e. Conducted negotiations to purchase a sawmill, which is expected to cost $28. A2-3 (Algo) Part 1 equired: -a. Calculate Barnett Allen's current ratio at June 30, 2019, prior to the transactions listed above. (Round your answer to 2 decimal places.)