How do I compute the operating cash flow to current liabilities ratio?

Statement of Cash Flows (Indirect Method) The Wolff Company's income statement and comparative balance sheets at December 31 of 2013 and 2012 are shown below: WOLFF COMPANY Income Statement For the Year Ended December 31, 2013 Sales Revenue $698.500 Cost of Goods Sold $473,000 Wages Expense 94.600 Insurance Expense 8.800 Depreciation Expense 18,700 Interest Expense 9,900 income Tax Expense 31,900 636.900 Net Income 561,600 WOLFF COMPANY Balance Sheets Dec. 31, 2013 Dec. 31, 2012 Assets Cash $12.100 $5.500 Accounts Receivable 45,100 35,200 Inventory 99,000 66.000 Prepaid Insurance 5.500 7,700 Plant Assets 275,000 214:500 Accumulated Depreciation (74,800) (56,100) Total Assets 5361,900 $272,800 Liabilities and Stockholders' Equity Accounts Payable $7,700 $11,000 Wages Payable 9,900 6.600 Income Tax Payable 7.700 8.800 Bonds Payable 143,000 82.500 Common Stock 99,000 99,000 Retained Earnings 94.600 64,900 Total Liabilities and Stockholders Equity $361,900 $272.800 Cash dividends of $31,900 were declared and paid during 2013. Plant assets were purchased for cash and bonds payable were issued for cash. Bond interest is paid semi-annually on June 30 and December 31, Accounts payable relate to merchandise purchases