Dennisport Corporation has an acid-test ratio of 2.8. It has current liabilities of $43,000 and noncurrent assets of $74,000. The corporation's current assets consist of cash, marketable securities, accounts receivable, prepaid expenses, and inventory. If Dennisport's current ratio is 4.1, its inventory and prepaid expenses must be:

Multiple Choice

• $102,300

• $55,900

• $127,100

• $86,800