Income statement and balance sheet data for Great Adventures, Inc., are provided below.

For #9 I only need to find the acid test ratio. I keep getting the answer 5.15 and I'm not sure what I am doing wrong.

Income statement and balance sheet data for Great Adventures, Inc., are provided below. GREAT ADVENTURES, INC. Income Statement For the Year Ended December 31, 2020 Revenues Service revenue (clinic, racing, TEAM) Sales revenue (MU watches) $533,000 108,000 Total revenues $641,000 Expenses Cost of goods sold (MU watches) Operating expenses Depreciation expense Interest expense Income tax expense 65,000 303,776 45,000 29,224 54,000 Total expenses 497,000 Net income $144,000