Delta Company reports the following year-end balance sheet data. The company's acid-test ratio equals: 30 Cash Accounts receivable Inventory Equipment Total assets $ 51,000 Current liabilities 66,000 Long-term liabilities 71,000 Common stock 156,000 Retained earnings $ 344,000 Total liabilities and equity $ 86,000 43,000 111,000 104,000 $ 344,000 X 02:32:01 Multiple Choice O 0.60 O 1.36 O 2.19 O 0.38