Please help fill out equation for Acid-Test Ratio. (current liabilities and cash are correct)

Summary information from the financial statements of two companies competing in the same industry follows. Barco Company Company Kyan Barco Company Company an Data from the current year-end balance sheets Data from the current year's income statement 893,200 770,000 $ Sales Cost of goods sold Income tax expense Basic earnings per share Assets 634,500 $ 33,000 591,100 $ 20,000 37,400 9,200 Cash 56,400 Interest expense Accounts receivable, net Current notes receivable (trade) Merchandise inventory Prepaid expenses Plant assets, net 7,600 14,800 156,500 4.89 16,000 24,659 218,041 7,800 84,740 4,500 Net income 5,700 5.05 7,700 290,000 310,400o Total assets $447,040 $557,800 Beginning-of-year balance sheet data Accounts receivable, net Current notes receivable (trade) $ 31,800 $52,200 0 65,600 105,400 Liabilities and Equity Current liabilities Long-term notes payable Common stock, $5 par value Retained earnings $ 64,340 $ 98,300 0 83,800 160,000 138,900 113,000 Merchandise inventory 216,000 130,500 422,500 Total assets 398,000 Common stock, $5 par value 160,000 216,000 Total liabilities and equity $447,040 $557,800 Retained earnings 106,300 93,600