Based on the following information, determine the current ratio, assuming all accounts have a normal balance?
| Cash | $6,924 |
| Accounts receivable | 13,903 |
| Office supplies | 2,795 |
| Land | 37,170 |
| Office equipment | 14,552 |
| Accounts payable | 6,293 |
| Common stock | 54,507 |
| Dividends | 2,017 |
| Consulting fees earned | 13,735 |
| Rent expense | 3,690 |
| Salaries expense | 6,659 |
| Telephone expense | 577 |
| Miscellaneous expense | 297 |
| Retained earnings | ? |
| 14.08 | |
| 0.27 | |
| 1.74 | |
| 1.19 | |
| 3.75 |