Refer to the following selected financial information from Fennie's, LLC. Compute the company's acid-test ratio for Year 2.

	Year 2	Year 1
Cash	$ 39,300	$ 34,050
Short-term investments	108,000	69,000
Accounts receivable, net	94,500	88,500
Merchandise inventory	130,000	134,000
Prepaid expenses	13,900	11,500
Plant assets	397,000	347,000
Accounts payable	104,400	116,800
Net sales	720,000	685,000
Cost of goods sold	399,000	384,000

Anserws: 2.32, 3.56, 2.66, 2.45, or 3.69.