At$$year$-$end,

Simpson comma Inc.Simpson,$$Inc$.$

has cash of

$ $9$ comma $000$$$9,000,$

current accounts receivable of

$ $50$ comma $000$$$50,000,$

merchandise inventory of

$ $21$ comma $000$$$21,000,$

and prepaid expenses totaling

$ $4$ comma $100$$$4,100.$

Liabilities of

$ $20$ comma $000$$$20,000$

must be paid next year. What is

Simpson comma Inc.'sSimpson,$$Inc$.\text{'}$s

$$acid$-$test ratio? $($Round your answer to two decimal$$places$.)$

Question content area bottom

Part $1$

A$\mathrm{.}2\mathrm{.}95$

$2\mathrm{.}952\mathrm{.}95$

B$\mathrm{.}0\mathrm{.}45$

$0\mathrm{.}450\mathrm{.}45$

C$\mathrm{.}4\mathrm{.}00$

$4\mathrm{.}004\mathrm{.}00$

D$.$

Cannot be determined from the data given