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Excerpts from Colter Corporation's most recent balance sheet appear below: Year 2 Ye Current assets: Cash $ 92 $1 Accounts receivable, net 104 1 Inventory 176 1 Prepaid expenses 42 Total current assets 414 4 Total current liabilities $328 $3 Sales on account in Year 2 amounted to $1260 and the cost of goods sold was $750. The current ratio at the end of Year 2 is closest to: 1.21 0.42 1.26 0.36 ts from Colter Corporation's most recent balance sheet appear Year 2 Year 1 It assets: $ 92 $122 nts receivable, net 104 114 ory 176 166 d expenses 42 42 urrent assets 414 444 urrent liabilities $ 328 $300 in account in Year 2 amounted to $1260 and the cost of goods sold 750. rrent ratio at the end of Year 2 is closest to: 1.21 0.42 1.26 0.36 Excerpts from Colter Corporation's most recent balance sheet appear below: Year 2 Ye Current assets: Cash $ 96 $1 Accounts receivable, net 112 1 Inventory 188 1 Prepaid expenses 46 Total current assets 442 Total current liabilities $344 $3 Sales on account in Year 2 amounted to $1360 and the cost of goods sold was $810. The acid-test (quick) ratio at the end of Year 2 is closest to: 0.60 0.89 1.28 0.74 ts from Colter Corporation's most recent balance sheet appear Year 2 Year 1 ory It assets: $ 96 $126 nts receivable, net 112 122 188 178 d expenses 46 46 urrent assets 442 472 urrent liabilities $ 344 $320 in account in Year 2 amounted to $1360 and the cost of goods sold 310. id-test (quick) ratio at the end of Year 2 is closest to: 0.60 0.89 1.28 0.74