At t the end of the year, Chandier ine, has cash of $$25,000,$ current accounts receivable of $$55,000,$ merchandise inventory of $$40,000,$ and prepaid expenses totaling $$10,000.$Liabilities of $$45,000$ must be paid next year and other liabilities of $$25,000$ over the course of $15$ years. What is the acid$-$test $($or quick$)$ ratio?A$,1\mathrm{.}09$B$.1\mathrm{.}81$C$.1\mathrm{.}78$D$.1\mathrm{.}18$