Calculate the acid-test ratio for 2016 & 2017 given this information off the consolidated balance sheet.

December 30. 2017 December 31, 2016 Assets Current assets: $ 1,018,317 94,047 51,442 51,082 47,373 21,879 32,695 1,316,835 169,005 140,615 888,308 1,357,157 65,464 $ 3,937.384 Cash and cash equivalents Restricted cash Accounts receivable, net Notes and other receivables, net Restricted assets of advertising funds Prepaid income taxes Prepaid expenses and other current assets 361,425 69,746 44,512 40,672 40,338 20,926 28,739 606,358 176,662 114,738 888,272 1,378,720 62,632 3,227,382 Total current assets Property and equipment, net Equity method investments Goodwill Other intangible assets, net Other assets Total assets Liabilities and Stockholders' Equity (Deficit) Current liabilities: Current portion of long-term debt Capital lease obligations Accounts payable Liabilities of advertising funds Deferred income Other current liabilities S31,500 596 16,307 58,014 39,395 326,078 471,890 3,035,857 7,180 9,780 11,158 315,249 77,823 25,000 589 12,682 52,271 35,393 298,266 424,201 2,401,998 7,550 11,378 12,154 461,810 71,549 2,966,439 Total current liabilities Long-term debt, net Capital lease obligations Unfavorable operating leases acquired Deferred income Deferred income taxes, net Other long-term liabilities Total long-term liabilities