The financial statements of Island Furniture Company include the following items:

What is the $2019$ acid$-$test ratio? $($Round your answer to two decimal places.$)$

A$)0\mathrm{.}24$ ;

B$)1\mathrm{.}12$

C$)1\mathrm{.}74$ ;

D$)0\mathrm{.}57$ ;

E$)$ none of the above