The following balances are extracted from the statement of financial position of a company at its year end: Non-current assets: Property, plant and equipment 27,492,000 Current assets: Inventory Trade receivables Cash 5,093,000 2,865,200 106,500 Current liabilities: Bank overdrafts Trade payables Taxation due 23,400 2,346,000 490,000 Non-current liabilities: Bank loan 5,500,000 What is the company's current ratio at the year end? O A. 4.25 B. 1.82 C. 0.96 D. 2.82