Refer to the following selected financial information from McCormik, LLC. Compute the company's acid-test ratio for Year 2 Cash Short-term investments Accounts receivable, net Merchandise inventory Prepaid expenses Plant assets Accounts payable Net sales Cost of goods sold Year 2 Year 1 $ 37,800 $ 32,550 93,000 61,500 87,082 81,800 122,500 126,500 12,400 10,000 389,500 339,580 111,900 189,300 712,500 677,500 391,500 376,500 o o o o o