The current asset section of Guardian Consultant$$s balance sheet consists of cash, accounts receivable, and prepaid expenses. The balance sheet reported the following: cash, $$1,400,000$; prepaid expenses, $$460,000$; long$-$term assets, $$3,400,000$; and shareholders$$ equity, $$3,500,000.$ The current ratio at the end of the year was $2\mathrm{.}5$ and the debt to equity ratio was $1\mathrm{.}4.$

Required:

Determine the following amounts and ratios:

Note: Round your "The acid$-$test ratio" answer to $1$ decimal place.