The following are account balances at the end of the year (post-adjusting entries): Cash Building Accumulated depreciation Inventory Depreciation expense u Retained earnings Salaries payable Sales Cost of goods sold Accounts payable Accounts receivable Unearned revenue (current) Interest payable IS181,500 232,550 150,000 192,950 72,500 J192,500 31,000 1980,700 698,500 117,500 145,000 15,000 180,000 What is the current ratio as of year-end? 3.92 2.44 2.13 1.76