TB MC Qu. 16-59 (Algo) The Seabury Corporation has a current... The Seabury Corporation has a current ratio of 4.4 and an acid-test ratio of 3.9. The corporation's current assets consist of cash, marketable securities, accounts receivable, and inventories. Inventory equals $40,000. Seabury Corporation's current liabilities must be: (Round your intermediate calculations to 1 decimal place.) Multiple Choice $40,000 $80,000 $20,000 $312,000