?Phillips, Inc. had the following financial data for the year ended December? 31, 2019. Cash $ 44 comma 000 $44,000 Cash equivalents 76 comma 000 76,000 Long term investments 60 comma 000 60,000 Total current liabilities 145 comma 000 145,000 What is the cash ratio as of December? 31, 2019, for? Phillips, Inc.?? (Round your answer to two decimal ?places.) A. 0.52 0.52 B. 0.83 0.83 C. 0.41 0.41 D. 0.3 0.3