Selected financial data from Barrymore Co. are

	As of December 31
Cash	$75,000
Accounts receivable (net)	225,000
Merchandise inventory	270,000
Trading securities (current)	40,000
Land and building (net)	500,000
Mortgage payable-current portion	30,000
Accounts payable and accrued liabilities	2,000
Short-term notes payable	50,000
	Year Ended December 31
Sales	$1,500,000
Cost of goods sold	900,000

Barrymores quick (acid-test) ratio as of December 31 is