Ben Company Has the Following Data for the Year Just

Multiple Choice

Ben Company has the following data for the year just ended:
$\begin{array}{|l|r|}\hline \text { Cash } & \$ 42,000 \\\hline \text { Accounts Receivable } & \$ 28,000 \\\hline \text { Inventory } & \$ 35,000 \\\hline \text { Current Ratio } & 2.4 \text { to } 1 \\\hline \text { Acid-Test Ratio } & 1.6 \text { to } 1 \\\hline\end{array}$
What were Ben Company's current liabilities?

A) $35,000.
B) $43,750.
C) $50,400.
D) $63,000.