Corona Company's balance sheet accounts follow: 
What is Corona Company's current ratio for 2011?
Definitions:
Government Regulations
Government regulations are legal directives issued by government bodies to control or manage activities within various industries, often for public welfare, safety, or market fairness.
Optimize
This means to make something as effective, perfect, or functional as possible, often through the use of careful analysis and strategies.
Internal Consensus
The agreement reached within an organization or group on a particular decision or issue.
Add Value
The process of enhancing a product or service before offering it to customers, increasing its value and appeal.
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