Exhibit 4-1Given the following information for Blue Bell Company for last year:

Net sales (all on account)
$5,200,000
Cost of goods sold
2,080,000
Interest expense
240,000
Income tax expense
280,000
Net income
420,000
Income tax rate
40%
Total assets:
?
?
January 1
$1,800,000
?
December 31
2,400,000
Shareholders' equity (all common):
?
?
January 1
1,500,000
?
December 31
1,600,000
Current assets, December 31
700,000
Quick assets, December 31
400,000
Current liabilities, December 31
300,000
Net accounts receivable:
?
?
January 1
200,000
?
December 31
180,000
Inventory:
?
?
January 1
210,000
?
December 31
250,000
?
?
Refer to Exhibit 4-1. Blue Bell's current ratio at December 31 was

A. 3.67 times
B. 2.33 times
C. 1.33 times
D. 0.43 times


Answer: B

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