Excerpts from Zorra Corporation's most recent balance sheet appear below: Year 2 Year 1 Current assets Cash 240 150 Accounts receivable 200 230 Inventory 210 180 Prepaid expenses 30 30 Total current assets 680 590 Total current liabilities 260 280 Sales on account in Year 2 amounted to 1,370 and the cost of goods sold was 850 The acid-test ratio at the end of Year 2 is closes to: 2.62 1.69 1.81 1.36