Press Inc. reported the following information in its annual report for 2010. Cash flows from operating activities $295,000 Capital Expenditures 110,000 Proceeds from disposals of property, plant and equipment 57,000 Total payments expected to retire long-term debt over the next 5 years 200,000 What is the cash flow adequacy ratio for2010 for Press? 

a. 7.375 

b. 4.625 

c. .925 

d. 6.050