The company's current ratio is (Round to two decimal places.) \begin{tabular}{|c|l||c|} \hline \hline \multicolumn{1}{|c|}{ A } & \multicolumn{1}{c|}{ B } \\ \cline { 2 - 3 } 1 & \multicolumn{1}{c|}{ J. P. Robard Mfg., Inc. } & \\ \hline 2 & Balance Sheet (\$000) & \\ \hline 3 & Cash & $450 \\ \hline 4 & Accounts receivable & 2080 \\ \hline 5 & Inventories & 950 \\ \hline 6 & Current assets & $3,480 \\ \hline 7 & Net fixed assets & 4480 \\ \hline 8 & Total assets & $7,960 \\ \hline 9 & & $1,110 \\ \hline 10 & Accounts payable & 640 \\ \hline 11 & Accrued expenses & 260 \\ \hline 12 & Short-term notes payable & $2,010 \\ \hline 13 & Current liabilities & 1970 \\ \hline 14 & Long-term debt & 3980 \\ \hline 15 & Owners' equity & $7,960 \\ \hline 16 & Total liabilities and owners' equity & $1 \\ \hline \end{tabular}