Q $2$

The financial statements of Dexter Office Supply include the following items:

$\backslash$table$[[,,],[$Cash$,$$$47500,],[$Short$-$term Investments,$25\mathrm{.}000,14\mathrm{.}000],[$Net Accounts Receivable,$101,000,108,000],[$Merchandise Inventory,$127,000,130,000],[$Total Assets,$525,000,545,000],[$Total Current Liabilities,$301,000,230,000],[$Long $-$ term Notes Payable,$53,000,52,000]]$

What is the $2024$ acid $-$ test ratio?

A$.0\mathrm{.}74$

B$.0\mathrm{.}6$

C$.0\mathrm{.}27$

D$.1\mathrm{.}3$