The financial statements for Silver Service Company include the following items: 2019 2018 Cash $49,500 $47,000 Short-term Investments 31,000 17,500 Net Accounts Receivable 60,000 46,000 Merchandise Inventory 131,000 50,000 Total Assets 535,000 547,000 Accounts Payable 126,500 130,000 Salaries Payable 24,000 17,000 Long-term Note Payable 59,000 59,000 Compute the acid - test ratio for 2018. (Round your answer to two decimal places) O A. 0.93 B. 0.85 OC. 0.75 OD. 0.63