Using the following balance sheet and income statement data, what is the current ratio? Current assets $31000 Net income $41100 Current liabilities 14400 Stockholders' equity 78600 Average assets 159500 Total liabilities 42800 Total assets 123000 Average common shares outstanding was 16300

A) 2.2 : 1

B) 2.7 : 1

C)0.5 : 1

D) 3.0 : 1