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Based on the information in the table, calculate the firm's current ratio. Round the answers to two decimal places Balance Sheet December 31, 2013 Accounts payable $211,000 Notes payable $51,500 Accrued expenses $50,100 Total current $312,600 Cash and marketable $112,000 securities Accounts $325,000 receivable Inventories $426,000 Prepaid expenses $10,700 Total current $873,700 assets Gross fixed assets $1,514,000 Less: accumulated $225.000 $315,000 depreciation Net fixed assets $1,199,000 liabilities Long-term debt $225,000 Par value and $117,000 44 paid-in-capital Retained Earnings $1,418,100 Common Equity 1,535, 100 Total liabilities and owner's $2,072,700 equity Total assets $2,072,700 Income Statement, Year of 2013 Net sales (all credit)$3,256,600.00 Less: Cost of goods $2.572,714.00 sold $323,000.00 Selling and administrative expenses Depreciation expense $115,000.00 EBIT $245,886.00 $29,600.00 Interest expense Earnings before taxes Income taxes $216,286.00 $86,514.40 $129,771.60 Net income