Data from Fontecchio Corporation's most recent balance sheet appear below: Cash $ 37,000 Marketable securities $ 39,000 Accounts receivable $ 97,600 Inventory $ 77,000 Prepaid expenses $ 32,000 Current liabilities $ 248,000 The corporation's acid-test ratio is closest to: A) 0.31 B) 0.16 C) 0.70 D) 0.54