please calculate cash ratio for 2017

2017 2016 Cash and cash equivalents Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Total Current Liabilities Long-term Note Payable $43,500 27,000 102,000 125,000 527,000 251,000 59,000 $50,000 17,000 97,000 119,000 554,000 242,000 51,000