Based on the following data, what is the quick ratio? Account Amount Accounts payable $22,000 Accounts receivable 45,000 Accrued liabilities 7,000 Cash 30,000 Intangible assets 40,000 Inventory 71,000 Long-term investments 100,000 Long-term liabilities 75,000 Notes payable (short-term) 10,000 Property, plant, and equipment 625,000 Prepaid expenses 2,000 Temporary investments 45,900 a. 4.0 b. 3.1 c. 1.0 d. 5.0