The comparative financial statements of Perfection Cosmetic Supply for $2024,2023,$ and $2022$ include the data shown here:

$($Click the icon to view the comparative financial data.$)$

Read the requirements.

Requirement $1$a$.$ Compute the acid$-$test ratio for $2024$ and $2023.($Round to two decimals.$)($Abbreviations used: Cash $=$ Cash including cash equivalents; $ST$ invest. $=$ short$-$term investments. Round the acid test ratios to two decimals, X$.$XX$.)$

Data table

$\backslash$table$[[,,2024,2023,2022],[$Balance sheet$-$partial$],[$Current Assets:$],[$Cash$,$$$,90,000$$$,65,000$$$,35,000],[$Short$-$term Investments,,$155,000,145,000,145,000],[$Accounts Receivable, Net,,$265,000,250,000,245,000],[$Merchandise Inventory,,$350,000,325,000,280,000],[$Prepaid Expenses,,$55,000,40,000,40,000],[$Total Current Assets,,$915,000,825,000,745,000],[,,575\mathrm{.}000,625,000,655,000]]$