I can't find the correct answer for the acid-test ratio.

Thank you!

The balance sheets for Plasma Screens Corporation and additional information are provided below. PLASMA SCREENS CORPORATION Balance Sheets December 31, 2018 and 2017 2018 2017 Assets Current assets: Cash Accounts receivable Inventory S 176,400 S 125,000 97.000 85,000 2,500 88,000 100,000 4,500 Long-term assets Land Equipment Less: Accumulated depreciation 530,000 840,000 (478,000) 530,000 720,000 (318,000) Total assets S 1,260,900 S 1241,500 Liabilities and Stockholders' Equity Current iabilities: Accounts payable Interest payable Income tax payable S 104,000 S 90,000 12,500 5,500 6.500 8,500 120,000 750,000 Long-term liabilities: Notes payable 240,000 Stockholders' equity: Common stock Retained earnings 750,000 143,500 271.900 Total liabilities and stockholders' equity S 1,260,900 S 1241,500 Additional information for 2018 1. Net income is $128,400 2. Sales on account are $1,702,000 3. Cost of goods sold is S1,276,500 Required: 1. Calculate the following risk ratios for 2018: (Round your answers to 1 decimal place.) Risk Ratios a. Receivables turnover ratio b. Inventory turnover ratio c. Current ratio d. Acid-test ratio e. Debt to equity ratio 18.4 times 13.8 times 3.1 to 1 3.2 to 1 23.4 %