How to compute acid-test ratio for the following information:

Wynn Memorial Nursing Home Wynn Mem orial Nursing Home Balance Sheet (in 000) Statement of Operations (in 000) For the Years Ending December 31, 2009 and 2008 For the Years Ended December 31, 2009 and 2008 2009 2008 2009 2008 Revenues: Current Assets: Net Patient Service Revenue $1,400 $1,200 Cash and Cash Equivalents $30 $50 Other Revenue 200 200 Net Patient Receivables 295 235 Total Revenues 1,600 1,400 Prepaid Expenses 80 80 Total Current Assets 405 365 Expenses: Plant, Property, & Equipment Nursing Services 1,320 1,150 Gross Plant, Property, & Equipmel 350 300 Administrative Services 110 100 (less Accumulated Depreciation) (70) (50 Depreciation 20 15 General Services 50 35 Net Plant, Property, & Equipment 280 250 Total Ex penses 1,500 1,300 Construction in Progress 203 0 Operating Income 100 100 Excess of Revenues over Expenses 100 100 Total Assets $888 $615 Current Liabilities: Accounts Payable $220 $190 Salaries Payable 75 50 Total Current Liabilities 295 240 Long-Term Liabilities: Bonds Payable 100 20 Total Long-Term Liabilities 100 20 Net Assets 493 355