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, $1,450,000; prepaid expenses, $510,000; long-term assets, $3,900,000; and shareholders' equity, $4,000,000. 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