Based on the following information, determine the current ratio, assuming all accounts have a normal balance?

Cash	$6,754		Dividends	$2,000
Accounts Receivable	13,733		Consulting Revenue	13,718
Office Supplies	2,625		Rent Expense	3,673
Land	37,153		Salaries Expense	6,642
Office Equipment	14,535		Telephone Expense	560
Accounts Payable	6,463		Miscellaneous Expense	280
Common Stock	54,490		Retained Earnings	??

	a.	1.23
	b.	11.57
	c.	12.3
	d.	1.57
	e.	3.58