Sandhill Incorporated had the following transactions involving current assets and current liabilities during February $2022.$

Feb. $3$ Collected accounts receivable of $$15,000.$

$7$ Purchased equipment for $$27,100$ cash.

$11$ Paid $$2,200$ for a $1-$year insurance policy.

$14$ Paid accounts payable of $$12,000.$

$18$ Declared cash dividends of $$4,900.$

Additional information:

As of February $1,2022,$ current assets were $$135,270,$ and current liabilities were $$50,100.$

Compute the current ratio as of the beginning of the month and after each transaction.