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Balance Sheet Find the current ratio and the acid-test ratio for the indicated year. Round each ratio to the nearest hundredth. Use the accompanying balance sheet. Last year current liabilities were $103,000. Click the icon to view the balance sheet. A. Current ratio: 2.60; acid-test ratio: 1.53 B. Current ratio: 3,59 ; acid-test ratio: 1,44 C. Current ratio: 2.60; acid-test ratio: 2.06 D. Current ratio: 3.59 ; acid-test ratio: 2.06