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Tosh Enterprises reported the following account information:
Accounts receivable $400,000
Accounts payable $260,000
Bonds payable, due in 10 years $600,000
Cash $200,000
Interest payable, due in 3 months $20,000
Inventory $800,000
Land $500,000
Short-term prepaid expense $80,000
The current ratio for Tosh Enterprises is