The financial statements of Rebecca's Natural Foods include the following items:

Current Year

Cash

$$20,000$

Short$-$term Investments

$18,000$

Accounts Receivable

$40,000$

Merchandise Inventory

$42,000$

Prepaid Expenses

$12,000$

Total Current Assets

$170,000$

Total Current Liabilities

$129,000$

Net Credit Sales

$478,000$

Cost of Goods Sold

$368,000$

The Current Ratio for the current year is $...$