Kramer Industries has cash of $37,000; net Accounts Receivable of $50,000; short - term investments of $24,000 and inventory of $32,000. It also has $20,000 in current liabilities and $60,000 in long - term liabilities. What is the current ratio for Kramer Industries? A. 1.33 B. 5.55 C. 3.00 D. 7.15