The current asset section of Guardian Consultant's balance sheet consists of cash, accounts receivable, and prepald expenses. The balance sheet reported the following: cash, $1,300,000; prepaid expenses, $360,000; long-term assets, $2,400,000; and shareholders' equity, $2,500,000. The current ratio at the end of the year was 2.0 and the debt to equity ratio was 1.4 . Required: Determine the following amounts and ratios: Note: Round your "The acid-test ratio" answer to 1 decimal place