The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 65 Accounts payable $ 222 Accounts receivable (net) 176 Other current liabilities 74 Notes receivable 60 Total current liabilities 296 Inventory 207 Long-term liabilities 95 Prepaid expenses 30 Total liabilities 391 Total current assets 538 Shareholders' equity: Equipment (net) 268 Common stock 148 Retained earnings 267 Total shareholders' equity 415 Total assets $ 806 Total liabilities and equity $ 806 The current ratio is (Round your answer to 2 decimal places.):

A. 0.67

B. 1.38

C. 2.01

D. 1.82