Based on the following information, determine the current ratio, assuming all accounts have a normal balance?

Cash	$6,924
Accounts receivable	13,903
Office supplies	2,795
Land	37,170
Office equipment	14,552
Accounts payable	6,293
Common stock	54,507
Dividends	2,017
Consulting fees earned	13,735
Rent expense	3,690
Salaries expense	6,659
Telephone expense	577
Miscellaneous expense	297
Retained earnings	?

	14.08
	0.27
	1.74
	1.19
	3.75