Excerpts from Sydner Corporation's most recent balance sheet appear below: Year 2 Year 1 Current assets: Cash Accounts receivable Inventory Prepaid expenses $152$166 242 218 16 264 16 Total current assets $654$642 Total current liabilities $384$360 Sales on account in Year 2 amounted to $1,540 and the cost of goods sold was $990. The acid-test ratio at the end of Year 2 is closest to: 0.97 1.31 O 1.02 1.70