Seved 2017 2018 2017 2018 Current assets Cash Accounts receivable Inventory $ 34,385 17,801 36,310 $ 37,837 27,766 42,632 Current liabilities Accounts payable Notes payable Other $ 36,722 19,008 19,864 $ 42,582 16,200 24,634 Total $ 88,496 $108,235 Total $ 75,594 $ 83,416 Long-term debt $ 115,000 $145,000 $ 55,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings $ 55,000 344,452 307,217 Net plant and equipment $464,315 $519,633 Total $362,217 $399,452 Total assets $ 552,811 $627,868 Total liabilities and owners equity $ 552,811 $627,868 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation $506,454 359,328 44,463 Earnings before interest and taxes Interest paid $ 102,663 19,683 Taxable income Taxes (25%) $ 82,980 20,745 Net income $ 62,235 Dividends Retained earnings $ 25,000 37,235 Smolira Golf Corp. has 20,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $58. What is Tobin's Q for Smolira Golf? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.)