5.)

Cash	$ 2,450	$ 240	$ 1,300
Short-term investments	0	0	400
Current receivables	270	520	550
Inventory	2,200	2,040	3,100
Prepaid expenses	300	700	900
Total current assets	$ 5,220	$ 3,500	$ 6,250
Current liabilities	$ 2,240	$ 1,330	$ 3,600

1. Compute the acid-test ratio for each of the separate cases above.
2. Which company is in the best position to meet short-term obligations?