Erastic Corporation has $24,000 in cash, $13,000 in marketable securities, $49,000 in account receivable, $60,000 in inventories, and $52,000 in current liabilities. The corporations current assets consist of cash, marketable securities, accounts receivable, and inventory. The corporations acid-test ratio is closest to:

• 1.40

• 1.65

• 2.81

• 0.94