upriver tours has balance sheet values of: inventory $70,500; accounts receivable $50,700; accounts payable $58,900; cash $32,300, notes payable $20,000, long-term debt $134,700, and net fixed assets $504,500. what is the current ratio? a) 1.95 b) .95 c) 2.11 d) 1.98 e) .98