Andy Inchas $15,000 in Cash,$38,000 in Current Receivables,$18,000 in Inventories,$4,000 in in Prepaid

Andy Inc.has $15,000 in cash,$38,000 in current receivables,$18,000 in inventories,$4,000 in prepaid expenses and $40,000 in current liabilities.The company's current ratio is closest to:

A) 0.95 to 1.
B) 1.33 to 1.
C) 1.43 to 1.
D) 1.88 to 1.