Assets			Liabilities and Equity
Cash	9,000		Accounts payable	22,000
Marketable securities	2,000		Notes payable	6,000
Accounts receivable	7,000		Current liabilities	28,000
Inventory	36,000		Long-term debt	95,000
Current assets	54,000		Total liabilities	123,000
Machines	34,000		Paid-in capital	20,000
Real estate	80,000		Retained earnings	25,000
Fixed assets	114,000		Equity	45,000
Total assets	168,000		Total liab. & equity	168,000

Part 1

What is the quick ratio (aka the acid test)?