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128. Based on the following data, what is the acid-test ratio, rounded to one decimal point? Accounts payable $30,000 Accounts receivable 60,000 Accrued liabilities 5,000 Cash 30,000 Intangible assets 50,000 Inventory 69,000 Long-term investments 80,000 Long-term liabilities 100,000 Marketable securities 30,000 Fixed assets 670,000 Prepaid expenses 1,000 A. 3.4 B. 3.0 C 2.2 D 1.8