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 has the strongest liquidity position for 2014 as expressed by the current ratio?" $\begin{array}{|l|l|l|l|l|}\hline \text { (amounts in \$ millions) } & \text { Boxter } & \text {Clifford } & \text { Danforth } & \text { Evans } \\\hline \text { Inventory Method for 2013 } \& 2014 & LIFO & FIFO & LIFO & FIFO \\\hline \text { 2013 Ending inventory assuming LIFO } & \$324 & N/A & \$225 & N/A \\\hline \text { 2013 Ending inventory assuming FIFO } & \$427 & \$535 & \$310 & \$663 \\\hline \text {2014 Ending inventory assuming LIFO } & \$436 & N/A & \$167 & N/A \\\hline \text { 2014 Ending inventory assuming FIFO } & \$578 & \$612 & \$209 & \$542 \\\hline \text { 2013 Current assets (reported on balance sheet) } & \$1,677 & \$2,031 & \$1,308 & \$2,748 \\\hline \text { 2013 Current liabilities } & \$987 & \$1,209 & \$545 & \$1,200 \\\hline \text { 2014 Current assets (reported on balance sheet) } & \$2,225 & \$2,605 & \$1,100 & \$2,390 \\\hline \text { 2014 Current liabilities } & \$1,306 & \$1,410 & \$465 & \$1,000 \\\hline \text { 2014 Cost of goods sold } & \$4,678 & \$5,042 & \$3,000 & \$7,000 \\\hline\end{array}$

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