At December 31, 2019, the current ratio of Willy Co. is 3:60: 1, which is a very favorable current ratio. However, the company's acid test ratio is only 1:1. Based on this data, one can draw which of the following conclusions? A. Willy's inventories and prepaid expenses make up a relatively large portion of current assets B Willy's bonds payable makes up a relatively small portion of the company's total liabilities C Willy's receivables make up a relatively small portion of the company's current assets D Willy's inventory makes up a relatively small portion of the company's current assets