Excerpts from Sydner Corporation's most recent balance sheet appear below:

	Year 2			Year 1
Current assets:
Cash	$	168		$	174
Accounts receivable, net		238			258
Inventory		296			242
Prepaid expenses		24			24
Total current assets	$	726		$	698
Total current liabilities	$	416		$	400

Sales on account in Year 2 amounted to $1,740 and the cost of goods sold was $1,110.

The acid-test (quick) ratio at the end of Year 2 is closest to:

Multiple Choice

1.75

1.03

0.98

1.39