The allowing amounts were teported on the December 31, 2019 balance sheet: Land Recounts payable Bonde payable Merchandise inventory Retained warnings Buildings and equipment, not of accumulated depreciation Accounts receivable Corona tock Tages payable 1 8.000 20.000 15.000 120.000 30,000 80,000 180.000 22.000 49,000 5,000 The acid test ratio at December 31, 2019 was Multiple Choice 15 30 40 20