Compute the acid-test ratio for the year ended 2016, 2015, and 2014.

At December 31	2016	2015	2014
Assets
Cash	37102	43369	44724
Accounts receivable, net	104307	75136	56737
Merchandise inventory	135202	102296	61658
Prepaid expenses	11590	11043	4873
Plant assets, net	340647	310266	270608
Total assets	628848	542110	438600
Liabilities and Equity
Accounts payable	156583	90700	58474
Long-term notes payable secured by	121770	127179	95961
mortgages on plant assets
Common stock, $10 par value	162500	162500	162500
Retained earnings	187995	161731	121665
Total liabilities and equity	628848	542110	438600

Acid -Test Ratio
	Choose Numerator					Choose Denominator	Acid ratio
	Current Asset ?	+	Current Asset ?	+	Current Asset ?	Current liailities	to 1
2016		+		+			to 1
2015		+		+			to 1
2014		+		+			to 1