Using these accounts, how would I calculate the current ratio?

Cash on Hand	$2,275.23	$1,987.28
Regular Checking Account	$557,125.92	$198,116.52
Payroll Checking Account	$0.00	$0.00
Savings Accounts	$3,645,599.15	$3,044,958.13
Accounts Receivable	$51,515,259.98	$16,410,902.71
Other Receivables	$1,250,000.00	$0.00
Allowance For Doubtful Accounts	($1,239,009.75)	($1,262,819.88)
Inventory	$67,724,527.50	$18,825,205.24
Reserve for Inventory Obsolesence	($846,000.00)	($3,012,000.00)
Prepaid Insurance	$3,424,213.78	$743,314.38
Prepaid Rent	$0.00	$200,000.00
Office Supplies	$8,540.00	$7,406.82
Notes Receiveable-Current	$0.00	$0.00
Other Current Assets	$0.00	$0.00
Land	$117,000.00	$117,000.00
Building and Land Imporvements	$674,313.92	$623,905.92
Machinery, Equipment, Office Furniture	$2,929,097.13	$433,217.10
Accum Depreciation	($609,500.00)	($163,500.00)
Investments	$1,998,780.39	$572,691.08
Other NonCurrent Assets	$53,840.59	$53,840.59
Accounts Payable	($1,922,095.91)	($4,633,118.09)
Sales Tax Payable	$0.00	$0.00
Wages Payable	$0.00	($29,470.32)
Fica Employee Withholding	($8,439.65)	($1,318.69)
Medicare Withholding	($11,414.99)	($583.99)
Federal Payroll Taxes Payable	($118,086.12)	($6,033.01)
FUTA Tax payable	$0.00	$0.00
State Payroll Taxes Payable	($55,106.86)	($2,815.47)
SUTA Tax Payable	$0.00	$0.00
Fica Employer Withholding	($8,439.65)	($1,318.69)
Medicare Employer Withholding	($11,414.99)	($583.99)
Line of credit	($44,403,000.00)	($10,000,000.00)
Current Portion Long- Term Debit	$0.00	$0.00
Other Current Liabilities	$0.00	$0.00
Notes Payable- NonCurrent	($12,000,000.00)	$0.00
Common Stock	($8,105,000.00)	($8,105,000.00)
Paid-In- Capital	($7,423,000.00)	($7,423,000.00)
Retained Earnings	($6,590,983.64)	($2,219,620.65)
Sales- Spotlight	($242,713,452.88)	($246,172,918.44)
Sales Returns	$11,100,220.89	$4,497,583.20
Warranty Expense	$1,158,128.47	$1,100,281.48
Income from Investments	($1,426,089.31)	$0.00
Interest Income	($131,881.46)	($204,302.81)
Miscellaneous Income	($2,166,000.00)	$0.00
Cost Of Goods Sold	$130,196,645.26	$141,569,221.61
Frieght	$4,240,263.09	$4,302,951.46
Advertsing Expense	$1,036,854.01	$897,140.01
Auto Expense	$210,502.80	$208,974.39
Research and Development	$528,870.44	$31,212,334.17
Depreciation Expense	$446,000.00	$133,000.00
Warehouse Salaries	$4,720,715.56	$4,633,383.82
Property Tax Expense	$99,332.45	$80,495.32
Legal and Professional Expense	$4,913,224.45	$3,605,133.96
Bad Debt Expense	$0.00	$1,622,425.99
Insuarnce Expense	$36,106.92	$853,942.65
Maintenance Expense	$35,502.87	$61,136.04
Utilities	$137,332.18	$135,642.99
Phone	$52,599.02	$76,373.78
Postal	$77,803.61	$128,033.21
Miscellaneous Office Expense	$24,891.82	$17,023.27
Payroll Tax Exp	$1,577,811.85	$1,550,989.06
Pension/ Profit-sharing plan Ex	$3,300,000.00	$3,000,000.00
Rent or lease Expense	$1,206,574.00	$2,603,485.87
Administrative Wages Expense	$16,197,225.43	$16,875,305.98
Interest Exepnse	$2,591,736.50	$875,000.00
Income tax Expense- Federal	$8,900,000.00	$2,365,000.00
Income tax Expense- State	$3,100,000.00	$429,000.00
Loss on Legal Settlement	$0.00	$19,172,000.00