Account	Current Year	Prior Year
Net sales (all credit)	$445,400	$362,000
Costs of goods sold	$220,000	$185,000
Gross profit	$225,400	$177,000
Income from operations	$72,000	$80,000
Interest expense	$8,000	$14,000
Net income	$40,000	$35,000
Cash	$34,000	$28,000
Accounts receivable, net	$42,000	$62,000
Inventory	$120,000	$100,000
Prepaid expenses	$4,000	$2,000
Total current assets	$200,000	$192,000
Total long-term assets	$200,000	$230,000
Total current liabilities	$100,000	$165,000
Total long-term liabilities	$44,000	$95,000
Common stock, no par, $8,000 shares, value $120/share	$80,000	$80,000

a. What is the acid-test ratio for the current year and prior year? (show work) What does the acid test tell you about the company?