Please help with the acid test ratio as well as the formula

Simon Company's year-end balance sheets follow. Current Yr 1 Yr Ago 2 Yrs Ago At December 31 Assets Cash Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets, net Total assets Liabilities and Equity Accounts payable Long-term notes payable secured by mortgages on plant assets Common stock, $10 par value Retained earnings Total liabilities and equity $ 31,800 89,500 112,500 10,700 278,500 $ 523,000 $ 35,625 $ 37,800 62,500 50,200 82,500 54,000 9,375 5,000 255,000 230,500 $ 445,000 $ 377,500 $ 129,900 $ 75,250 $ 51,250 98,500 163,500 131, 100 $ 523,000 101,500 83,500 163,500 163,500 104,750 79,250 $ 445,000 $ 377,500 Compute the acid-test ratio for each of the three years. Choose Numerator: Acid-Test Ratio 1 Choose Denominator: = + Current receivables 1 Current liabilities 89,500 $ 129,900 $ 62,500 / $ 75,250 50,200 $ 51,250= + Cash $ $ $ Current Yr: 1 Yr Ago: 2 Yrs Ago: 31,800 + 35,625 37,800 + Acid-Test Ratio Acid-test ratio 0.93 to 1 1.30 to 1 1.72 to 1 + +