$104,200

$54,900

$96,000

$69,000

Dennisport Corporation has an acid-test ratio of 2.3. It has current liabilities of $61,000 and noncurrent assets of $91,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory; it has no short-term notes receivable. If Dennisport's current ratio is 3.2, its inventory and prepaid expenses must be: