The 2020 and 2021 partial balance sheetsfor Cullumber Manufacturing Company appear below: 2020 2021 Current assets $59,000 $55,040 Long-term assets 122,000 131,960 Total assets $181,000 $187,000 Current liabilities $33,000 $43,000 Noncurrent liabilities 73,000 83,038 Total Liabilities 106,000 126,038 Stockholders' equity Common stock 15,000 15,000 Additional paid-In capital 17,000 17,000 Retained earnings 43,000 28,962 Total stockholders' equity 75,000 60,962 Total liabilities and stockholders' equity $181,000 $187,000 (a) Calculate Cullumber' current ratio for 2021. (Round answer to 2 decimal places, e.g. 52.75.) Current ratio $