Hardy Company Has Current Assets of $120,000, Current Liabilities of $100,000

Hardy Company has current assets of $120,000, current liabilities of $100,000, non-current assets of $180,000 and non-current liabilities of $90,000. Hardy Company's working capital and its current ratio are

A) $110,000 and 1.20:1.
B) $20,000 and 1.58:1.
C) ($20,000) and 1.20:1.
D) $20,000 and 1.20:1.