Sheridan Incorporated had the following transactions involving current assets and current liabilities during February $2022.$

Feb. $3$ Collected accounts receivable of $$14,700.$

$7$ Purchased equipment for $$28,000$ cash.

$11$ Paid $$3,700$ for a $1-$year insurance policy.

$14.$ Paid accounts payable of $$12,400.$

$18$ Declared cash dividends of $$4,500.$

Additional information:

As of February $1,2022,$ current assets were $$131,040,$ and current liabilities were $$50,400.$

Compute the current ratio as of the beginning of the month and after each transaction. $($Round answers to $2$ decimal places, eg$.1\mathrm{.}67.)$