A company reports the amounts below in its statement of cash flows.

Net cash flow from investing activities	$59,832
Net cash flow from financing activities	27,702
Total net cash flow	110,700
Current liabilities beginning of year	19,500
Current liabilities end of year	23,400

What is the company's operating cash flows to current liabilities ratio?

Select one:

a. 1.08

b. None of these are correct

c. 5.16

d. 4.73

e. 0.99