The financial statements for Silver Service Company include the following items: Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Accounts Payable Salaries Payable Long-term Note Payable 2025 $51,500 27,000 52,000 133,000 529,000 133,500 20,000 59,000 2024 $42,000 17,500 47,000 45,000 544,000 123,000 22,000 54,000 Cash Short-term Investments Net Accounts Receivable Merchandise Inventory Total Assets Accounts Payable Salaries Payable Long-term Note Payable 2025 $51,500 27,000 52,000 133,000 529,000 133,500 20,000 59,000 2024 $42,000 17,500 47,000 45,000 544,000 123,000 22,000 54,000 Compute the acid - test ratio for 2024. (Round your answer to two decimal places) O A. 0.85 OB. 0.61 OC. 0.73 OD D. 0.87