Concord Shoes Ltd. has provided you with the following selected information from 2020 and 2021: 2021 2020 Cash $15200 $10100 Accounts receivable 18300 22300 Short-term investments 29700 59700 Inventory 29100 38000 Total current assets 92300 130100 Total current liabilities 158000 153500 4 Which of the following best interprets Concord Shoe's acid-test ratio analysis? Acid-test ratio has weakened compared to prior year, decreasing from 0.8 to 0.6. Acid-test ratio has improved compared to prior year, increasing from 0.4 to 0.6.