Use the Following Information for Boxter, Inc A)Boxter
B)Clifford
C)Danforth
D)Evans

Use the following information for Boxter, Inc., Clifford Company, Danforth Industries, and Evans Services to answer the question "Using the LIFO reserve adjustment, which company would have the strongest liquidity position for 2017 as expressed by the current ratio?" $\begin{array}{|l|c|c|c|c|}\hline {\text { (amounts in \$ millions) }} & \text { Boxter } & \text { Clifford } & \text { Danforth } & \text { Evans } \\\hline \text { Inventory Method for 2016 \& 2017 } & \text { LIFO } & \text { FIFO } & \text { LIFO } & \text { FIFO } \\\hline 2016 \text { Ending inventory assuming LIFO } & \$ 324 & \text { N/A } & \$ 225 & \text { N/A } \\\hline 2016 \text { Ending inventory assuming FIFO } & \$ 427 & \$ 535 & \$ 310 & \$ 663 \\\hline 2017 \text { Ending inventory assuming LIFO } & \$ 436 & \text { N/A } & \$ 167 & \text { N/A } \\\hline 2017 \text { Ending inventory assuming FIFO } & \$ 578 & \$ 612 & \$ 209 & \$ 542 \\\hline \begin{array}{c}2016 \text { Current assets } \\\text { (reported on balance sheet) }\end{array} & \$ 1,677 & \$ 2,031 & \$ 1,308 & \$ 2,748 \\\hline 2016 \text { Current liabilities } & \$ 987 & \$ 1,209 & \$ 545 & \$ 1,200 \\\hline \begin{array}{l}2017 \text { Current assets } \\\text { (reported on balance sheet) }\end{array} & \$ 2,225 & \$ 2,605 & \$ 1,100 & \$ 2,390 \\\hline 2017 \text { Current liabilities } & \$ 1,306 & \$ 1,410 & \$ 465 & \$ 1,000 \\\hline 2017 \text { Cost of goods sold } & \$ 4,678 & \$ 1,410 & \$ 465 & \$ 1,000 \\\hline\end{array}$

A) Boxter
B) Clifford
C) Danforth
D) Evans