For answering Questions $19$ & $20,$ refer to the following financial statements of Treeco Ltd$.$

Statement of Profit & Loss for Treeco Ltd to $31$ December $2019$

$000$s

Turnover $45,928$

cost of sales $-29,657$

Gross profit $16,271$

expenses $-6,500$

PBIT $9,771$

interest $-75$

Profit before taxation $9,696$

Taxation $-120$

Profit after taxation $9,576$

Statement of Financial Position for Treeco Ltd as at $31$ December $2019$

$000$s $000$s

Non$-$current assets $($at net book value$)32,156$

Current assets:

Inventory $2325$

Receivables $3678$

Cash & Bank $1200$

Total current assets $7,203$

Total assets $39,359$

Capital & Reserves:

Share capital $1$ nominal $20,000$

Accumulated profits $15,671$

$35,671$

Non$-$current liabilities: loan $1,000$

$36,671$

Current liabilities:

Payables $2,688$

Total capital & liabilities $39,359$

$19.$ What is the value of Treeco Ltd$$s quick ratio? a$.1\mathrm{.}79$

b$.1\mathrm{.}81$

c$.1\mathrm{.}92$

d$.1\mathrm{.}97$

$20.$ What is Treeco Ltd$$s level of interest cover?

a$.120$ times

b$.130$ times

c$.140$ times

d$.150$ times