Following are the financial statements for Starman Corporation for the year ended December 31,2013.Assume that all balance sheet amounts represent both average and ending figures. 
What is the current ratio for this corporation?
Definitions:
Sliding Fifth Wheel
A mechanism on a semi-trailer that allows for the adjustment of the weight distribution across its axles.
AWS E-7018
A specification for low-hydrogen, medium penetrating welding electrodes, ideal for structural steel welding with high tensile strength requirements.
MIG Weld
A welding process known as Metal Inert Gas Welding, which uses a continuously fed wire electrode and shielding gas to create a weld.
Base Plate
A flat piece used as a foundation or mounting surface in various mechanical and architectural applications.
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