Barrett Oil Company Reported the Following Balances as of December

Barrett Oil Company reported the following balances as of December 31, Year 1:
$\begin{array}{lrlr}\text { Accounts receivable } & \$ 125,000 & \text { Unearned revenue } & \$ 5,000 \\\text { Cash } & 150,000 & \text { Notes payable (due in } 6 \text { months) } & 115,000 \\\text { Land } & 200,000 & \text { Accounts payable } & 70,000 \\\text { Building } & 400,000 & \text { Equipment } & 165,000 \\\text { Inventories } & 105,000 & \text { Notes payable (due } 07 / 01 / 2020) & 600,000\end{array}$

-Refer to the figure Barrett Oil.What is the company's current ratio?

A) .48 to 1
B) 2.00 to 1
C) 2.55 to 1
D) 2.86 to 1