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The procurement manager has supplier data: Current Assets = $300 (Stock $200, Debtors $60, Cash...

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The procurement manager has supplier data: Current Assets = $300 (Stock $200, Debtors $60, Cash $40). Short-Term Liabilities = $150 (Bank overdraft). Which calculation gives the current ratio?

A.

300 – 200 ÷ 150

B.

300 ÷ 150

C.

300 – 200 ÷ 150 × 100

D.

300 – 150 × 100

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