22) Jones Corp. reported current assets of $193,000 and current liabilities of $137,000 on its most recent balance sheet. The current assets consisted of $62,000 Cash; $43,000 Accounts Receivable; and $88,000 of Inventory. The acid-test (quick) ratio is: A) 1:1. B) 0.64:1. C) 0.54:1. D) 0.77:1. E) 1.4:1.