Jones Company has the following financial data: Current Assets Assets Cash and Cash Equivalents Accounts Receivable Merchandise Inventory Prepaid Expenses Total Current Assets Other Assets Total Assets Liabilities Current Liabilities Long-term Liabilities Total Liabilities Stockholders' Equity Net Sales Cost of Goods Sold Gross Profit Operating Expenses Operating Income Interest Expense Income Before Income Taxes Income Tax Expense Net Income 2020 $ 30,000 9,000 21,000 6,000 15,000 300 14,700 2,400 $ 12,300 2020 $2,000 1800 1,200 Common Stock, no par $ 6,500 Retained Earnings 5,800 Total Stockholders' Equity 12,300 Total Liabilities and Stockholders' Equity $23,300 $ 21,600 What is the acid-test (or quick ratio) for 2020? $1,900 1,600 1,000 2.100 6.300 6.600 17.000 15.000 $23,300 $21,600 1,300 2019 $7,000 4,000 11,000 $ 8,000 3.500 11.500 $ 4,300 5,800 10,100