Submit Excerpts from Colter Corporation's most recent balance sheet appear below: Year 2 Year 1 Current assets: Cash Accounts receivable, net Inventory Prepaid expenses Total current assets Total current liabilities $ 97 114 191 47 449 $127 124 181 47 479 $325 3:44:50 $348 Sales on account in Year 2 amounted to $1,385 and the cost of goods sold was $825. The current ratio at the end of Year 2 is closest to