Assets 2017 2018 Current assets Cash Accounts receivable Inventory SMOLIRA GOLF CORP. 2017 and 2018 Balance Sheets Liabilities and Owners' Equity 2018 2017 Current liabilities $ 25,500 Accounts payable $ 24,584 16,600 Notes payable 15,000 28,500 Other 12,971 $ 23,086 13,848 27,362 $ 28,500 12,200 18,300 Total $ 64,296 $ 70,600 Total $ 52,555 $ 59,000 Long-term debt $ 55,000 $ 61,000 $ 52,000 $ 52,000 Owners' equity Common stock and paid-in surplus Accumulated retained earnings 243,436 263,000 Fixed assets Net plant and equipment $338,695 $364,400 Total $295,436 $ 315,000 Total assets $ 402,991 $435,000 Total liabilities and owners' equity $ 402,991 $435,000 SMOLIRA GOLF CORP. 2018 Income Statement Sales Cost of goods sold Depreciation $ 359,607 235,900 35,400 Earnings before interest and taxes Interest paid Taxable income Taxes (40%) $ 88,307 15,700 $ 72,607 29,043 Net income $ 43,564 Dividends Retained earnings $24,000 19,564 Smolira Golf Corp. has 30,000 shares of common stock outstanding, and the market price for a share of stock at the end of 2018 was $47. What is Tobin's Q for Smolira Golf? (Do not round intermediate calculations and round your answer to 2 decimal places, e.g., 32.16.) Tobin's