Dennisport Corporation has an acid-test ratio of 2.2. It has current liabilities of $64,000 and noncurrent assets of $95,000. 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 3.6, its inventory and prepaid expenses must be: $135,400 $89,600 $111,600 $68,200