Excerpts from Sydner Corporation's Most Recent Balance Sheet Appear Below

Excerpts from Sydner Corporation's most recent balance sheet appear below: Sales on account in Year 2 amounted to $1,390 and the cost of goods sold was $900. The current ratio at the end of Year 2 is closest to:

A) 1.67
B) 0.32
C) 0.80
D) 0.41