Assume a company provided the following balance sheet: Current assets : Current liabilities: Cash $ 62, 000 Accounts payable $ 90, 000 Accounts receivable 50,000 Accrued liabilities 40, 090 Inventory 150, 000 Total current liabilities 130,000 Total current assets 262, 000 Bonds payable 110,000 Property, plant & equipment, net 380, 000 Total liabilities 240,000 Stockholders' equity: Common stock 170,000 nces Retained earnings 232,000 Total stockholders' equity 402, 000 Total assets $ 642, 000 Total liabilities and stockholders' equity $ 642,000 The acid-test (quick) ratio is closest to