Use the information in the adjusted trial balance presented below to calculate the current ratio for Jones Company: Account Title Dr. Cr. Cash 23,000 Accounts receivable 16,000 Prepaid insurance 6,600 Equipment 100,000 Accumulated Depreciation - Equipment 50,000 Land 95,000 Accounts payable 17,000 Interest payable 2,400 Unearned revenue 5,000 Long-term notes payable 30,000 J. Jones, Capital 136,200 Totals 240,600 240,600