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At December 31,2024 , Sarah Allen Corporation reported current assets of $352,188 and current liabilities of $217,400, The following items may have been recorded incorrectly. Allen uses a perpetual inventory system. 1. Goods purchased costing $23,660 were shipped fo.b. shipping point by a supplier on December 28 . Allen received and recorded the invoice on December 29,2024, but the goods were not included in Allen's inventory because they were not received until January 4, 2025. 2. Goods purchased costing $16,470 were shipped fo.b. destination by a supplier on December 26 . Allen received and recorded the invoice on December 31, but the goods were not included in Allen's 2024 inventory because they were not received until January 2,2025. 3. Goods held on consignment from Claudia Kishi Company were included in Allen's December 31, 2024, inventory at $14,080 (a) Compute the current ratio based on Allen's balance sheet. (Round ratio to 2 decimal places, es. 2.31:1.) The current ratio ;1