The financial statements for Silver Service Company include the following items: 2025 2024 Cash $50,500 $46,000 Short-term Investments 29,000 10,500 Net Accounts Receivable 54,000 49,000 Merchandise Inventory 125,000 44,000 Total Assets 528,000 549,000 Accounts Payable 131,500 127,000 Salaries Payable 18,000 21,000 Long-term Note Payable 64,000 54,000 Compute the acid - test ratio for 2024. (Round your answer to two decimal places) A. 0.89 OB. 0.83 C. 0.64 D. 0.71