Exhibit 4.1 The balance sheet and income statement shown below are for Koski Ine. Note that the firm has no amortization charges, it does not lease any assets, none of its debt must be retired during the next years, and the notes payable will be rolled over 2018 Balance Sheet (Millions of $) Assets Cash and securities Accounts receivable Inventories Total current assets Net plant and equipment Total assets Liabilities and Equity Accounts payable Accruals Notes payable Total current liabilities $3,000 15,000 18,000 $36,000 $24,000 $60,000 $18,630 8,170 6000 $33,000 Long-term bonds Total abilities Common stock Retained earnings $9,000 S42.000 $5.040 12.560 Tocar Curren landes JUN Long-term bonds Total liabilities Common stock Retained earnings Total common equity Total liabilities and equity $9,000 $42,000 $5,00 12,960 $18,000 $60,000 Income Statement (Millions of $) Net sales Operating costs except depreciation Depreciation Earrings before interest and taxes (EBIT) Less interest Farnings before taxes (EBT) Taxes Net income 2018 $84,000 78,120 1,680 $4,200 900 $3,300 1.320 $1,980 Other data: Shares outstanding (millions) Common dividends (millions of $) Int rate on notes payable & L-T bonds Federal plus state income tax rate 500.00 $693.00 696 4096 Other data: Shares outstanding (millions) Common dividends (millions of $) Intrate on notes payable & L-T bonds Federal plus state income tax rate Year-end stock price 500.00 $693.00 6% 4096 $17.52 Refer to Exhibit 4.1. What is the firm's quick ratio? Do not round your intermediate calculations. O a. 0.65 O b. 0.61 O c.0.50 O d. 0.55 O e. 0.52