Use the following data to calculate the current ratio. Cash $171000 Whispering Winds Corp. Balance Sheet December 31, 2022 $128100 Accounts payable Salaries and wages 122600 payable Note payable (due 214600 2025) 89000 Total liabilities Accounts receivable 33700 Inventory 270300 $475000 255000 Short-term investments Land (held for future use) Land Buildings Less: Accumulated depreciation 284500 $335000 Common stock $362000 (63600) 271400 733900 Franchise 205700 $1095900 Retained earnings Total stockholders' equity Total liabilities and stockholders' equity Total assets $1570900 $1570900 O 2.71:1 O 1.17:1 O 2.25:1 O 3.22:1