Given the following financial statements for GM, what is the 'acid test"? (Round your answer to the nearest General Motors: Income Statement Total Revenue Cost of Revenue Gross Profit 12/31/14 155,929,000 142,121,000 13,808,000 Operating Expenses Selling, General and Administrative Non-Recurring Operating Income or Loss Net Income 12,158,000 120,000 1,530,000 3,949,000 12/31/14 20,292,000 General Motors: Balance Sheet Cash And Cash Equivalents Short-Term Investments Net Receivables Inventory 9,222,000 35,366,000 Other Current Assets 13,642,000 5,148,000 83,670,000 24,356,000 Total Current Assets Long-Term Investments Property, Plant, and Equipment 34,803,000 Goodwill 1,427,000 Intangible Assets Other Assets 4,983,000 3,024,000 25,414,000 Deferred Long-Term Asset Charges Total Assets 177.677.000 Total Assets 177,677,000 50,713,000 14,988,000 142,220,000 Current Liabilities Accounts Payable Short/Current Long-Term Debt Total Current Liabilities Long-Term Debt Other Liabilities Minority Interest Total Liabilities 31,853,000 44,099,000 567,000 142,220,000 16,000 Stockholders' Equity Common Stock Retained Earnings Capital Surplus Other Stockholder Equity Total Stockholder Equity 14,577,000 28,937,000 -8,075,000 35,457,000