Health center reported the following balance sheet:

Cash

$28,000

Accounts payable

$5,000

Accounts receivable

15,000

Notes Payable

12,000

Supplies

45,000

Accruals

17,000

Net Fixed Assets

122,000

Long-Terms Debt

45,000

Unrestricted Net Assets

10,000

Permanently Restricted Net Assets

121,000

Total assets

$210,000

Total Liab. & Net Assets

$210,000

Health center's current ratio is

A) 2.59.

B) 2.74.

C) 2.98.

D) 3.88.