What is the current ratio for a company with the following information: Account Amount Cash $60,000 Accounts receivable $92,000 Inventory $130,000 Buildings $95,000 Accounts payable $76,000 Current portion of long-term debt || $22,000 Long-term debt $110,000 A. 2.88 B.3.71 c. 3.85 D. 1.81