11. A partial balance sheet for Columbia Sportswear is shown below (dollars in thousands) ++ Assets $ Liabilities $ Cash 60 Accounts payable 240 Accounts receivable 170 Other liabilities 80 Stocks 50 Total Current Liabilities 320 Inventory 200 Long term liabilities 110 Prepaid rent 25 Total Liabilities 430 Total Current Assets 505 Stockholders' Equity: Property & Equipment (net) 255 Common Stock 150 Retained earnings 180 Total Stockholders' Equity 330 Total Assets $760 $760 a) Based on the data provided above, please find the "acid-test ratio" (quick ratio) of Columbia Sportswear, and b) Please interpret your finding (what that number you found means for the company??) Please show the "acid-test ratio" formula first