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 13,746,000 Current assets: Inventory Trade receivables Cash 2,546,500 1.432,600 53,250 Current liabilities: Bank overdrafts Trade payables Taxation due 11.700 1.173.000 245,000 Non-current liabilities: Bank loan 2.750,000 What is the company's quick ratio at the year end? O A 1.82 OB. 0.96 C.1.04 D.2.82