Given the following information for Blue Bell Company: Net $5,200,000 sales Call on account Interest 240,000 expens Income 280,000 tax expens Net 420,000 income Income 40% tax rate Total assets: January 1, 2014 $1,800,000 December 31, 2014 2,400,000 Shareh olders equity: January 1, 2014 1,500,000 December 31, 2014 1,600,000 Current 700,000 assets Decem ber 31, 2014 Quick 400,000 assets Decem ber 31. 2014 Current 300,000 liabiliti es, Decem ber 31, 2014 Net account receiva ble: January 1, 2014 200,000 December 31, 2014 180,000 Refer to Exhibit 4-1. Blue Bell's current ratio at December 31, 2014 was A. 3.67 times B. 2.33 times C. 1.33 times D. 0.43 times