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Cotuit Company has a current ratio of 3.5 and an acid-test ratio of 2.4. The company's current assets consist of cash, marketable securities, accounts receivable,

Cotuit Company has a current ratio of 3.5 and an acid-test ratio of 2.4. The company's current assets consist of cash, marketable securities, accounts receivable, and inventories. Inventory equals $66,000. Cotuit Company's current liabilities must be:

A. $144,000

B. $66,000

C. $72,600

D. $60,000

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