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

	Year 2	Year 1
Current assets:
Cash	$ 146	$ 163
Accounts receivable, net	216	236
Inventory	252	209
Prepaid expenses	13	13
Total current assets	$ 627	$ 621
Total current liabilities	$ 372	$ 345

Sales on account in Year 2 amounted to $1,465 and the cost of goods sold was $945.

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

Multiple Choice

• 1.01

• 1.28

• 0.97

• 1.69