At the Beginning of the Year,Butters Company's Balance Sheet Showed

At the beginning of the year,Butters Company's balance sheet showed current assets of $36,000 and current liabilities of $19,000.During the current year,Butters issued common stock for $5,000 for cash and purchased $3,400 of inventory on account.After these transactions were recorded,Butter's current ratio was: (Round your final answer to two decimal places. )

A) 1.38.
B) 1.83.
C) 1.98.
D) 1.89.