The financial statements of Island Furniture Company include the following items 2019 2018 Cash $46,500 $44,000 Short-term Investments 26.000 18,500 Net Accounts Receivable 99,000 96,000 Merchandise Inventory 159.000 150,000 Total Assets 529,000 550.000 Total Current Liabilities 301.000 289,000 Long-term Note Payable 55,000 60,000 What is the 2019 acid - test ratio? (Round your answer to two decimal places.) OA. 0.57 OB. 1.76 OC. 0.24 OD