The financial statements for Silver Service Company include the following items: 2019 2018 Cash $52,500 $49,000 Short-term Investments 28,000 19,500 Net Accounts Receivable 56,000 52,000 Merchandise Inventory 134,000 43,000 Total Assets 531,000 553,000 Accounts Payable 130,500 123,000 Salaries Payable 15,000 15,000 Long-term Note Payable 57,000 56,000 Compute the acid - test ratio for 2018. (Round your answer to two decimal places) O A. 0.94 OB. 0.87 OC. 0.98 D. 0.73