The following amounts have been taken from the recent financial statements for Ranger Industries:

Current Liabilities

(1/1/2013)

Current Liabilities

(12/31/2013)

Cash from

Operations

Expenditures

on PPE

$620,000

$650,000

$1,530,000

$280,000

To the closest hundredth, which of the following amounts is Ranger's operating-cash-flow-to-current-liabilities ratio?

Select one:

A. 2.41

B. 2.05

C. 1.05

D. 2.15