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the pioneer company has provided the following account balances: cash $40,000; short-term investments $6,000; accounts receivable $8,000; supplies $58,000; long-term notes receivable $4,000; equipment $106,000; factory building $200,000; intangible assets $8,000; accounts payable $28,000; accrued liabilities payable $3,000; short-term notes payable $18,000; long-term notes payable $102,000; common stock $200,000; retained earnings $79,000. what is pioneer's current ratio? multiple choice