Assets Cash...... Marketable Securities......... Accounts Receivable... Inventory.... Property and Equipment............ Accumulated Depreciation....... Total Assets...... $ 6,000 3,200 5,200 14,400 68,000 (5,000) $91.800 Liabilities and Stockholders' Equity Accounts Payable.... Notes Payable (current). Mortgage Payable (long-term).. Bonds Payable (long-term)....... Common Stock, $50 Par............ Paid-In Capital in Excess of Par Retained Earnings......... Total Liab. and Stockholders' Equity........... $ 3,400 1,400 1,800 28,600 24,000 11,600 21,000 $91,800 The average number of common stock shares outstanding during the year was 840 shares. Net earnings for the year were $6,300. RTI's quick (acid-test) ratio is