Please calculate the Quick (acid test) ratio of The Clothing Outlet, Inc. as of December 31, 2016. Thanks

Amounts Clothing Outlet, Inc. Balance Sheet as at December 31, 2016: Assets Current Assets : Cash Accounts receivable Inventory Marketable securities Prepaid insurance Total Current Assets Amounts Liabilities and Shareholders Equity Current Liabilities: 2,638,000 Accounts Payable 5,000,000 Income taxes Payable 6,000,000 Salaries Payable 20,000,000 Dividends Payable 2,400,000 Interest Payable 36,038,000 Unearned revenue Total Current Liabilities 10,000,000 6,000,000 4,000,000 3,000,000 500,000 700,000 24,200,000 Non-Current Assets: Long term investments : Investments Total Long term investments 4,100,000 8,000,000 12,100,000 36,300,000 Property, Plan and Equipment:- Land Equipment Less: Accumulated depreciation - equipment Building Less: Accumulated depreciation - building Total Property, Plan and Equipment Non-Current Liabilities: 4,000,000 Notes Payable 4,000,000 Bonds Payable Total Non-Current Liabilities Total Liabilities 6,000,000 50,000,000 (8,000,000) Shareholders Equity :- 52,700,000 Common Stock (15,000,000) Retained earnings 85,700,000 Total Shareholders Equity :- 21,000,000 68,438,000 89,438,000 Total Assets 125,738,000 Total Laibilities & Sharehodlers Equity 125,738,000