The following information from the statement of financial position of Adelaide plc at the end of last year is available: 1. Trade receivables 184,000 2. Inventories 200,000 3. Trade payables 140,000 4. Long-term loan 25,000 5. Prepaid insurance 36,000 6. Bank overdraft 35,000 What is the current ratio? (Expressed as number of times and to two decimal point), A 2.60 B 1.63 2.10 D 2.40