48) Use the following to calculate the acid-test ratio. (Round your answer to two decimal places.) Cash Short-term investments Net current receivables Inventory Total current liabilities $130,000 15,000 280,000 280,000 790,000 A) 0.73 B) 8.67 C) 0.89 D) 0.54 A. 0.73 B. 8.67 C. 0.89 D.0.54