Sheffield Industries has the following current assets and liabilities on the company's balance sheet: Cash $$11200$; Accounts Receivable

$$5000$; Inventory $$53000$; Prepaid Rent $$3200$; Accounts Payable $$15000$; and Unearned Revenue $$5000.$

The company's acid$-$test ratio would be

$1\mathrm{.}23$:$1$

$0\mathrm{.}81$:$1$

$0\mathrm{.}21$:$1$

$0\mathrm{.}96$:$1$