Based on the following information on A&B corp, the current ratio and cash ratio will be:

	2011
Cash and Cash Equivalents	$9,475.40
Receivables	$2,831.90
Inventories	$4,016.40
Other Current Assets	$315.70
Total Current Assets	$16,639.40
Accounts Payables	$12,173.80
Notes Payables	$5,000.00
Accrued Expenses	$10,562.00
Debt (Long-term) due in one year	$9,719.00
Other current liabilities	$35,578.60
Total current liabilities	$73,033.40

a.22.78%; 12.97%

b.17.28%; 12.97%

c.22.78%; 17.28%

d.29.58%; 17.55%

e.13.22%; 12.97%