At year$-$end, Snow Company has cash of $$19,000,$ current accounts receivable of $$120,000,$ merchandise inventory of $$26,000,$ and prepaid expenses totaling $$4,200.$ Liabilities of $$40,000$ must be paid next year. What is Snow Company's acid$-$test ratio? $($Round your answer to two decimal places.$)$

O A$.4\mathrm{.}13$

$.0\mathrm{.}48$

O C$.3\mathrm{.}48$

$$ D$.$Cannot be determined from the data given