2 Both the current ratio and the quick ratio for Spartan Corporation have been slowly decreasing. For the past two years, the current ratio has been 2.3-to-1 and 2.0-to-1. During the same time period, the quick ratio has decreased from 1.2-to-1 to 1.0-to-1. The disparity between the current and quick ratios can be explained by which one of the following? Basic Calculator Time Value Tables 7 A. The accounts receivable balance has decreased. . B. The current portion of long-term debt has been steadily increasing. 10 11 C. The cash balance is unusually low. 12 D. The inventory balance is unusually high 14