General Motors: Income Statement	12/31/14
Total Revenue		155,929,000
Cost of Revenue		142,121,000
Gross Profit		13,808,000
Operating Expenses
Selling General and Administrative		12,158,000
Non-Recurring		120,000
Operating Income or Loss		1,530,000
Net Income		3,949,000
General Motors: Balance Sheet			12/31/14
Cash and Cash Equivalents			20,292,000
Short Term Investments			9,222,000
Net Receivables			35,366,000
Inventory			13,642,000
Other Current Assets			5,148,000
Total Current Assets			83,670,000
Long Term Investments			24,356,000
Property Plant and Equipment			34,803,000
Goodwill			1,427,000
Intangible Assets			4,983,000
Other Assets			3,024,000
Deferred Long Term Asset Charges			25,414,000
Total Assets			177,677,000
Current Liabilities
Accounts Payable			50,713,000
Short/Current Long Term Debt			14,988,000
Total Current Liabilities			142,220,000
Long Term Debt			31,853,000
Other Liabilities			44,099,000
Minority Interest			567,000
Total Liabilities			142,220,000
Stockholders' Equity
Common Stock			16,000
Retained Earnings			14,577,000
Capital Surplus			28,937,000
Other Stockholder Equity			-8,073,000
Total Stockholder Equity			35,457,000

Given the following financial statements for GM, what is the "acid test"? (Round your answer to the nearest 100^th)