Answer
The liquid's index of refraction is $~~1.37$
Work Step by Step
We can use Snell's Law:
$n_2~sin~\theta_2 = n_1~sin~\theta_1$
$n_2 = \frac{n_1~sin~\theta_1}{sin~\theta_2}$
$n_2 = \frac{(1)~sin~37^{\circ}}{sin~26^{\circ}}$
$n_2 = 1.37$
The liquid's index of refraction is $~~1.37$
