If Cash was $$8000$ land was $$20,000$ accounts payable was $$15,000$ bonds payable was $$120,000$ merchandise inventory was $$30,000$ retained earnings was $$80,000$ buildings and equipment net of accumulated depreciation was $$180,000$ accounts receivable was $$22,000$ Common stock was $$40,000$ and wages payable was $$5000.$ 

What was the acid test ratio at December $31,2022.$