A bike company had the following accounts and balances in its general ledger here below:

Cash	$ 20
Accounts Receivable	40
Building	900
Accumulated Depreciation	200
Accounts Payable	15
Unearned Revenue	5
Common Stock	600
Retained Earnings	65
Dividends	5
Service Revenue	200
Rent Expense	40
Supplies Expense	30
Wages Expense	50

What is the current ratio?

	1 to 3 (33.3%)
	3 to 1 (300%)
	1 to 38 )2.6%)
	38 to 1 (3800%)