Masterson Metals, has accounts receivable of $62,000, cash of $19,600, property plant and equipment of $410,000, product inventory of $37,000, accounts payable of $39,800, other accrued liabilities of $12,600, common stock of $325,000 and retained earnings of $151,200.

What would be the current ratio for Masterson?

	A.	2.98
	B.	1.56
	C.	None of the other answers
	D.	10.09
	E.	2.26