SHOW ALL STEPS, DON'T SKIP ANY! I want to know how they got this answer, be very clear!

Question 3 0.08 / 0.08 points Balance Sheet for the OPUS Ltd. is as follows: ASSETS Current Assets Cash $30,000 Accounts receivable $20,000 Raw materials inventory $50,000 Finished goods inventory $600,000 Total current assets $700,000 Long-Term Assets Equipment $2,000,000 Buildings $1,100,000 Land $400,000 Total Long-term Assets $3,500,000 TOTAL ASSETS $4,200,000 LIABILITIES & OWNERS' EQUITY Current Liabilities Accounts payable $10,000 Current loans $60,000 Total current liabilities $70,000 Long-Term Liabilities Long-term loans $900,000 TOTAL LIABILITIES $970,000 Owners' Equity Common Stock $2,130,000 Retained earnings $1,100,000 TOTAL OWNERS' EQUITY $3,230,000 TOTAL LIABILITIES AND OWNERS' EQUITY $4,200,000 What is the quick ratio for the OPUS Ltd.? Question options: 0.71 0.43 0.05 0.17