20. Assume that Gaveston Company has the following account balances (all have normal balances) at December 31, 2018: Accounts payable Land Building Accounts receivable $40,000 60,000 200,000 20,000 Sales Inventory Cash $100,000 30,000 10,000 From the above data, the current ratio on that data was: a) 4.0 b) 1.5 c) 3.5 d) 8.0