Fact Pattern: The selected data pertain to Tilghman Company at December 31: Quick assets $208,000 Acid test ratio 2.6 to 1 Current ratio 3.5 to 1 Net sales for the year $1,800,000 Cost of sales for the year $990,000 Average total assets for the year $1,200,000 Tilghman Company's current liabilities at December 31 equal O $187,200 $134,857 O $59,429 O $80,000