8) The financial statements for Silver Service Company include the following items: 2019 2018 Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Accounts Payable Salaries Payable Long-term Note Payable $50,500 26,000 52,000 131,000 532,000 132,500 16,000 57,000 $42,000 14,500 48,000 51,000 548,000 127,000 16,000 57,000 Compute the acid-test ratio for 2018. (Round your answer to two decimal places) A) 0.87 B) 0.73 C) 0.82 D) 0.63