Allen Company had the following accounts and balances on December 31, 2019: Estimated Liabilities $51,250 Discount on Notes Payable Cash $20,000 Notes Receivable, maturity 2/1/22 Notes Payable, due June 2, 2020 $1,000 Current Maturities of Long-Term Debt Accounts Receivable $267,500 Unearned Revenue Equipment $950,000 Interest Payable Accounts Payable $104,400 Wages Payable Inventory $85,000 Marketable Equity Securities Land $600,000 Common Stock Allowance for Doubtful Accounts $12,000 $150 $5,000 $6,900 $4,320 $1,010 $6,000 $40,000 $900,000 What is Allen Company's current ratio? A. 2.36 B. 2.39 C.2.29 D. 3.44 E. 3.54