PROBLEM # 3 15 points Selected financial statement data for Freeman Company are presented below 12/31/17 Cash $40,000 Short-term investments 60,000 Accounts receivable 20,000 Inventories 30,000 Total current liabilities 100,000 Compute the acid-test ratio at December 31, 2017 (Calculations either in the spreadsheet cell or on written out to be eligible for credit.)