The Following Contains Information from the Records of the Wellborn

The following contains information from the records of the Wellborn Engineers and Architects.
Wellborn Engineers and Architects
Selected financial information
31 December,2016
$$\begin{array} { | l | l | } \hline \text { Current assets } & \$ 70,000 \\\hline \text { Current liabilities } & 35,000 \\\hline \text { Non-current assets } & 99,000 \\\hline \text { Non-current liabilities } & 62,000 \\\hline \text { Total revenues } & 53,000 \\\hline \text { Total expenses } & 37,000 \\\hline\end{array}$$
Which of the following statements is an accurate interpretation of the current ratio of Wellborn Engineers and Architects?

A) The company has $2.00 of current assets for every $1.00 of current liabilities.
B) The company has $0.57 of current assets for every $1.00 of current liabilities.
C) The company has $2.13 of current assets for every $1.00 of liabilities.
D) The company has $1.60 of current assets for every $1.00 of liabilities.