Dennisport Corporation has an acid-test ratio of 2.4 . It has current liabilities of $65,000 and noncurrent assets of $97,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses. and inventory. If Dennisport's current ratio is 3.2 , its inventory and prepaid expenses must be: Multiple Choice $111,000 $52,000 $102,400 $76,800