Gardner Clothiers reported the following selected items at May $31,2016($last year's$-2015$amounts also given as needed$)$: $($Click the icon to view the financial data.$)$

Compute Gardner$($s$)$ acid$-$test ratio, $($b$)$ accounts receivable turnover ratio, and $($c$)$ days' sales in receivables for $2016$Evaluate each ratio value as strong or weak. Gardnersells on terms of net $30.($Round days' sales in receivables to a whole number.$)$

$($a$)$ Compute Gardner's acid$-$test ratio. $($Round your final answer to two decimal places. Abbreviation used: Avg. $=$ Average; Invest. $=$ Investment; Liab. $=$ Liabilities; Merch. $=$ Merchandise; Receiv. $=$ Receivable; Rev. $=$ Revenue.$)$

Data table

$\backslash$table$[[\backslash$table$[[$Accounts Payable$],[$Cash$],[$Merchandise Inventory:$]],$$$,325,000$ Accounts Receivable, net:$],[278,900,$May $31,2016,$$$,285,000],[,,$May $31,2015,,140,000],[$May $31,2016,,260,000,$Cost of Goods Sold,,$1,240,000$