Final answer:
The current ratio is a financial ratio used to assess a company's ability to pay off short-term liabilities using short-term assets. Without specific values of current assets and liabilities, the rounded current ratio cannot be determined.
Step-by-step explanation:
The current ratio is a financial ratio that is used to assess a company's ability to pay off its short-term liabilities using its short-term assets. It is calculated by dividing the total current assets by the total current liabilities. In this case, we are given the accounts and financial data for 2022, but we need the values of current assets and current liabilities to calculate the current ratio.
Without the specific values of current assets and current liabilities, we cannot accurately calculate the current ratio. Therefore, we cannot determine the rounded value of the current ratio as A) 2.19, B) 3.26, C) 0.98, or D) 1.37. It is important to have all the necessary data to perform the calculation correctly.