A company reports the amounts below in its statement of cash flows. Net cash flow from investing activities $53,184 Net cash flow from financing activities 24,624 Total net cash flow 98,400 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. 4.59 b. 4.21 c. None of these are correct d. 0.96 e. 0.88