The financial statements for Silver Service Company include the following items: 2025 2024 Cash $52,500 $48,000 Short-term Investments 31,000 12,500 Net Accounts Receivable 61,000 46,000 Merchandise Inventory 125,000 42,000 Total Assets 530,000 554,000 Accounts Payable 129,500 132,000 Salaries Payable 23,000 12,000 Long-term Note Payable 59,000 56,000 Compute the acid - test ratio for 2024. (Round your answer to two decimal places) OA. 0.95 OB. 0.74 OC. 0.81 OD. 0.65