Question $3(28$ pts$)$: On January $1,5$ G Company reported current assets of $$194,400$ and current liabilities of $$162,000.$ Compute total current assets, total current liabilities, and the current ratio at January $1$ and after each of the following transactions.

January $5$ Purchased equipment to be used in operations for $$48,600$ cash.

January $12$ Paid $$13,500$ cash for accounts payable.

January $18$ Acquired a building in exchange for a $$267,300$ long$-$term note payable, first payment to occur in $3$ years.

January $22$ Purchased $$32,400$ of merchandise on credit, terms $\frac{n}{45}.$

January $31$ Sold outdated machinery for $$34,290$ cash.