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Assets 2006 2005 Liabilities and Stockholders' Equity 2006 2005 Current Assets Current Liabilities Cash 65.2 58.5 Accounts payable 84.9 73.5 Accounts receivable 56 39.6 Notes

Assets

2006

2005

Liabilities and

Stockholders' Equity

2006

2005

Current Assets

Current Liabilities

Cash

65.2

58.5

Accounts payable

84.9

73.5

Accounts receivable

56

39.6

Notes payable /

shortminusterm

debt

10.4

9.6

Inventories

46.7

42.9

Current maturities of

longminusterm

debt

38.1

36.9

Other current assets

5.7

3.0

Other current liabilities

6.0

12.0

Total current assets

173.6

144.0

Total current liabilities

139.4

132.0

LongminusTerm

Assets

LongminusTerm

Liabilities

Land

66

62.1

Longminusterm

debt

243.7

168.9

Buildings

107.4

91.5

Capital lease obligations

Equipment

120.1

99.6

Less accumulated

depreciation

(57.5)

(52.5)

Deferred taxes

22.8

22.2

Net property, plant, and

equipment

236

200.7

Other

longminusterm

liabilities

minusminusminus

minusminusminus

Goodwill

60.0

minusminus

Total

longminusterm

liabilities

266.5

191.1

Other

longminusterm

assets

63.0

42.0

Total liabilities

405.9

323.1

Total

longminusterm

assets

359

242.7

Stockholders' Equity

126.7

63.6

Total Assets

532.6

386.7

Total liabilities and

Stockholders' Equity

532.6

386.7

Refer to the balance sheet above. Luther's current ratio for 2006 is closest to:

A.

1.871.87

B.

2.492.49

C.

0.620.62

D.

1.25

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