1. The following data extracted from a  balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.
2.   Cash $ 78
3.  Accounts payable $239 
4. Accounts receivable (net) 188 
5. Other liabilities 77 
6. Notes receivable 62 
7. Total current liabilities 316 
8. Inventories 215 
9. Long-term liabilities 90 
10. Prepaid expenses 31 
11. Total liabilities 406 
12. Total current assets 574 
13. Stockholders' equity: 
14. Assets of plant (net) 262 
15. Capital stock 132 
16. Retained earnings 298 
17. Total shareholders' equity 430 
18. Total assets $836 
19. Total liabilities and equity $836 
20. Consider notes receivable as liquid assets. 
21. 
    
22. Calculate ratio of the acid test.