A company has the following accounts. What is the acid test ratio? Cash $11,600 Accounts receivable 22,100 Office supplies 3,425 Land 35,753 Office equipment 16,135 Accounts payable 16,752 Common stock 56,090 Wages payable 3,600 Consulting fees earned 15,318 Rent expense 5,273 Salaries expense 8,242 Telephone expense 720 Miscellaneous expense 440