Calculate the current ratio in each of the following separate cases (round the ratio to two decimals). Identify the company case with the strongest liquidity position. (These cases represent competing companies in the same industry.)
| Current Assets | Current Liabilities 1 |
Case 1 | $ 78,000 | $31,000 |
Case 2 | 104,000 | 75,000 |
Case 3 | 44,000 | 48,000 |
Case 4 | 84,500 | 80,600 |
Case 5 | 60,000 | 99,000 |
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