Dennisport Corporation has an acid-test ratio of 1.6. It has current liabilities of $52,000 and noncurrent assets of $82,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory; it has no short-term notes receivable. If Dennisport's current ratio is 1.8, its inventory and prepaid expenses must be:

$54,000

$10,400

$48,000

$11,600