Use the following data to calculate the current ratio.

Cheyenne Corp.
Balance Sheet
December 31, 2017
Cash		$127300		Accounts payable	$169000
Accounts receivable		125000		Salaries and wages payable	27700
Inventory		200100		Mortgage payable	265200
Prepaid insurance		89900		Total liabilities	$461900
Stock Investments (long-term)		250500
Land		284000
Buildings	$335000			Common stock	$357500
Less: Accumulated depreciation	(59000)	276000		Retained earnings	738900
Trademarks		205500		Total stockholders' equity	$1096400
Total assets		$1558300		Total liabilities and stockholders' equity	$1558300

A). 2.76: 1

B)2.30:1

C)1.22:1

D)3.27:1