Excerpts from Sydner Corporation's most recent balance sheet appear below: Year 21 Year Current assets: $162 $171 Accounts receivable 2 252 284 233 Inventory Prepaid expenses $699 $677 Total current assets $404 $385 Total current liabilities Sales on account in Year 2 amounted to $1.665 and the cost of goods sold was $1,065. The acid-test ratio at the end of Year 2 is closest to: 1.36 1.73 1.03 O 0.98