15. At the end of financial year (FY) 2011, Lin Company has a current ratio (current assets / current liabilities) of 1.5 to 1 and a debt ratio (total liabilities / total assets) of 40 percent. Total assets are $373,894. The companys only liability with a maturity of more than one year is a bank loan. The bank loan is recorded at a total of $100,000 at end FY 2011this amount includes $10,000 which is due in FY 2012. The companys current assets at the end of financial year 2011 are (rounded):

A. $99,705 B. $89,336 C. $49,558 D. $74,336