Surround, Inc. provides the following data: Surround, Inc. Comparative Balance Sheet Dec. 31, 2019 Assets Current Assets: Cash and Cash Equivalents Account Receivable, Net Merchandise Inventory $29,000 31,000 53,000 $113,000 120,000 $233,000 Total Current Assets Property, Plant, and Equipment, Net Total Assets OA. 0.71 O B. 0.42 ??. 1.17 D. 0.05