The accountant at Storm Inc. gathered the following selected accounting information: 2022 2023 Cash Short-term investments Accounts receivable (net) Inventory Prepaid expenses $ 35,000 $33,000 28,000 29,000 33,000 30,000 47,000 50,000 7,000 5,500 Accounts payable 55,000 62,000 Salaries payable 10,000 8,000 Income taxes payable 3,000 2,500 Bonds payable (due 2019) 90,000 90,000 Sales 250,000 230,000 Cost of goods sold 180,000 165,000 Required 1. Compute the acid-test ratio for 2022 and 2023. 2. Compute the days' sales in average receivables for 2022 and 2023. Net accounts receivable on December 31, 2021 was $27,000.