Excerpts from Sydner Corporation's most recent balance sheet appear below:

	Year 2	Year 1
Current assets:
Cash	$140	$160
Accounts receivable	210	230
Inventory	240	200
Prepaid expenses	10	10
Total current assets	$600	$600
Total current liabilities	$360	$330

Sales on account in Year 2 amounted to $1,390 and the cost of goods sold was $900. The current ratio at the end of Year 2 is closest to:

1.67

0.32

0.80

0.41

Sales on account in Year 2 amounted to $1,390 and the cost of goods sold was $900. The working capital at the end of Year 2 is:

$600

$1,000

$880

$240