The following data represent selected information from the comparative income statement and balance sheet for Hot Rolled Corporation for the years ended December 31. 2014 and 2013: 2014 2013 $ 10.000 $ 15.000 30,000 25,000 Cash Net accounts receivable Inventory 43,000 pP-Insurance 5,000 Total current assets 88,000 Total non-current assets 112,000 Total current 70.000 liabilities Total non-current liabilities 40,000 Number of shares 60,000 Net sales 370,000 Cost of goods sold 150,000 Net income 70,000 40,000 7,000 87,000 114,000 60.000 45,000 60,000 333,000 160,000 57,000 75% of sales are usually on customers' accounts. a. How much was Current Ratio in 2013?