GTX CorpHas $100,000 in Cash,$40,000 in Inventory,$25,000 in Accounts Payable,and $15,000

GTX Corp.has $100,000 in cash,$40,000 in inventory,$25,000 in accounts payable,and $15,000 in accrued liabilities (salaries,interest,taxes,etc.) .If the company has $280,000 in cash flows from operating activities,what is its operating cash flow ratio?

A) 0.5
B) 2.0
C) 3.5
D) 7.0