The financial statements for Silver Service Company include the following items: 2025 2024 Cash $46,500 $46,000 Short-term Investments 33,000 12,500 Net Accounts Receivable 59,000 47,000 Merchandise Inventory 135,000 51,000 Total Assets 534,000 553,000 Accounts Payable 126,500 130,000 Salaries Payable 20,000 14,000 Long-term Note Payable 59,000 50,000 Compute the acid-test ratio for 2024. (Round your answer to two decimal places) A. 0.95 OB. 0.73 C. 0.81 D. 0.65