The financial statements for Silver Service Company include the following items: 2019 2018 Cash $43,500 $44,000 Short-term Investments 27,000 17,500 Net Accounts Receivable 52,000 51,000 Merchandise Inventory 132,000 48,000 Total Assets 533,000 553,000 Accounts Payable 134,500 131,000 Salaries Payable 16,000 16,000 Long-term Note Payable 55,000 50,000 Compute the acid - test ratio for 2018. (Round your answer to two decimal places) A. 0.77 B. 0.86 OC. 0.81 D. 0.65