16. Presented below are the consolidated balance sheets for Parkland Hospitals at December 31: (In thousands) Current assets Cash Accounts receivable Inventory $ 12,300 13,750 10,700 Marketable securities 12,950 Total current assets 49,700 Equipment, net 79,500 $129,200 Total assets Current liabilities Accounts payable Income taxes payable Current portion of long-term debt Total current liabilities Long-term obligations Common stock $ 10,500 5,000 16,500 32,000 27,700 27,500 Retained earnings 42,000 Total liabilities & shareholders' $129,200 equity What does is the current ratio and working capital? A. 1.55 and $17,700 B. 1:00 and $32,000 C. 2.55 and $12,700 D. 2.00 and $49,700