Talley Incorporated had the following transactions involving current assets and current liabilities during February 2010.

3

Collected accounts receivable of $15,000.

7

Purchased equipment for $20,000 cash.

11

Paid $3,000 for a 3 year insurance policy.

14

Paid accounts payable of $12,000.

18

Declared cash dividends, $6,000.

Additional information:

As of February 1, 2010, current assets were $110,000 and current liabilities were 40,000.

Instructions

Compute the current ratio as of the beginning of the month and after each transaction.