Use the Information in the Adjusted Trial Balance Presented Below

Multiple Choice

Use the information in the adjusted trial balance presented below to calculate current assets for Taron Company, Inc.: Account
$\begin{array} { l r r } \quad { \text { Account Title } } & \text { Debit } & { \text { Credit } } \\\text { Cash } & 50,000 & \\\text { Accounts receivable } & 25,000 & \\\text { Prepaid insurance } & 10,200 & \\\text { Equipment } & 190,000 & \\\text { Accumulated Depreciation - } & & 95,000 \\\text { Equipment } & 104,000 & \\\text { Land } & & 26,000 \\\text { Accounts payable } && 4,650 \\\text { Interest payable } & & 7,700 \\\text { Unearned revenue } & & 57,000 \\\text { Long-term notes payable } & & 1,900 \\\text { Common stock } & & 186,950 \\\text { Retained earnings } & & \\& & \\\text { Totals }&379,200&379,200\end{array}$

A) 0.45
B) 2.22
C) 2.71
D) 2.12.