Data from Dunshee Corporation's Most Recent Balance Sheet Appear Below

Data from Dunshee Corporation's most recent balance sheet appear below: Sales on account in Year 2 amounted to $1,170 and the cost of goods sold was $730. The current ratio at the end of Year 2 is closest to:

A) 0.38
B) 2.17
C) 0.94
D) 0.40