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 296,700 Current assets: Inventory Trade receivables Cash 74,250 32,648 1,156 Current liabilities: Bank overdrafts Trade payables Taxation due 4,500 114,720 21,000 Non-current liabilities: Bank loan 200,000 What is the company's quick ratio at the year end? A. 0.77 B. 0.24 O C. 2.89 O D. 2.02