Nickolls Corporation has provided the following financial data:

Cash	$188,000
Accounts receivable	$285,000
Total current assets	$709,000
Total current liabilities	$167,000

The company's acid-test (quick) ratio is closest to:

2.47

2.83

3.10

4.25

The company's current ratio is closest to:

0.47

0.40

0.19

4.25