Exhibit 4.1 the Balance Sheet and Income Statement Shown Below Are for Are

Exhibit 4.1
The balance sheet and income statement shown below are for Koski Inc.Note that the firm has no amortization charges,it does not lease any assets,none of its debt must be retired during the next 5 years,and the notes payable will be rolled over.
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-Refer to Exhibit 4.1.What is the firm's current ratio? Do not round your intermediate calculations.

A) 1.04
B) 0.85
C) 0.80
D) 0.98
E) 1.10