The Following Information Has Been Extracted from the Books of the Salem's

The following information has been extracted from the books of the Salem's Lot Company: Currentassets:
Currentliabilities:
Cash $\quad \$ 86\quad$ Accts payable $\quad \$ 78$
Accounts receivable $\quad 130 \quad$ Wages payable $\quad \quad 68$
$\begin{array}{l}\text { Inventory } \quad\underline{140} \\\text { Taxes payable }\quad \underline{\mathbf{2 8}} \\\text { Total } \quad\$ 356 \\\text { Total } \quad\$ 174\end{array}$ The current ratio for Salem's Lot Company is:

A) 2.05
B) 1.48
C) 0.76
D) 2.51