Accounting - Balance Sheet Listed in random order are the balance sheet figures of Q Limited as at March 31 2014: Trade Receivables $50,000; Trade Payables $30,000; Building $90,000; Share Capital $100,000; Bank Loan $40,000; Inventories $10,000; Cash and cash equivalents $20,000; Reserves $50,000; Intangible Assets $30,000; Treasury Shares $20,000; Equipment $40,000; Retained Earnings $40,000. What is the current ratio? A 4.16 B 2.33 2.67 D 1.14