Need help finding operating cash flow to current liabilities ratio

Accounts payable increase Accounts receivable increase Accrued liabilities decrease Amortization expense Cash balance, January 1 Cash balance, December 31 Cash paid as dividends Cash paid to purchase land Cash paid to retire bonds payable at par $12,600 5,600 4,200 8,400 30,800 21,000 40,600 126,000 84,000 Cash received from issuance of common stock 49,000 23,800 40,600 5,600 18,200 106,400 2,800 140,000 Cash received from sale of equipment Depreciation expense Gain on sale of equipment Inventory decrease Net income Prepaid expenses increase Average current liabilities Cash Flow from Operating Activities Net Income Add (deduct) items to convert net income to cash basis s 106,400 Depreciation 40,600 Amortization 8,400 Gain on Sale of Equipment (5,600) (5,600) 18,200 (2,800) 12,600 V (4200) V Accounts Receivable Increase Inventory Decrease Prepaid Expenses Increase Accounts Payable Increase Accrued Liabilities Decrease Cash Flow Provided by Operating Activities168,000 Cash Flow from Investing Activities Sale of Equipment 23,800 Purchase of Land (126,000) v Cash Used by Investing Activities (102,200) Cash Flow from Financing Activities 49,000 (84,000) (40,600) Issuance of Common Stock Retirement of Bonds Payable Payment of Dividends Cash Used by Financing Activities (75,600) Net Decrease in Cash (9,800) V Cash at Beginning of Year 30,800 v $ 21,000 Cash at End of Year b. Operating-cash-flow-to-current-liabilities ratio (Round answers to two decimal places.) 4.11