Answer:
correct option is  B. 1.40
Explanation:
given data 
total assets = $689,400
long-term debt = $198,375
total equity = $364.182
net fixed assets = $512,100
sales = $1,021,500
profit margin = 6.2 percent
solution
we get here first current assets that is express as
current assets = Total assets - net fixed assets   ...................1
put here value 
current assets = $689,400 - $512,100
current assets = $177300 
and now we get Current liabilities that is express as
Total liabilities  = Total assets - Total equity .............2
Current liabilities + Long term debt = Total assets - Total equity    
Current liabilities = Total assets - Total equity - Long term debt ...........3
put here value 
Current liabilities = $689400 - $364182 - $198,375 
Current liabilities = $126843  
so here Current ratio will be 
Current ratio = current assets ÷ Current liabilities  .............4
Current ratio =  
   
Current ratio = 1.40 
so correct option is  B. 1.40