Selected comparative financial statements of Korbin Company follow. KORBIN COMPANY Comparative Income Statements For Years Ended December 31 Sales 2021 $560,726 2020 $ 429,562 Cost of goods sold 337,557 269,335 Gross profit 223,169 160,227 2019 $ 298,100 190,784 107,316 Selling expenses 79,623 59,280 39,349 Administrative expenses 50,465 37,801 24,742 Total expenses 130,088 97,081 64,091 Income before taxes 93,081 63,146 43,225 Income tax expense 17,313 12,945 8,775 Net income $ 75,768 $ 50,201 $ 34,450 KORBIN COMPANY Comparative Balance Sheets December 31 Assets Current assets Long-term investments Plant assets, net Total assets Liabilities and Equity Current liabilities Common stock 2021 $ 59,947 111,330 $ 171,277 $ 142,279 2020 0 $ 40,123 1,000 101,156 $ 21,200 63,000 7,875 50,204 2019 $ 53,634 3,430 60,814 $117,878 $ 20,629 45,000 5,000 47,249 $117,878 $ 25,006 63,000 7,875 75,396 Other paid-in capital Retained earnings Total liabilities and equity $ 171,277 $ 142,279 Required: 1. Complete the below table to calculate each year's current ratio. 2021 2020 2019 Numerator: / Current Ratio Denominator: = Current ratio = Current ratio = to 1 = to 1 = to 1