The following balance sheet information is provided for Greene Company for 2014:

ASSETS

Cash $5400

Accounts Receivable $15,500

Inventory $18,000

Prepaid Expense $1,600

Plant equipment, Net of Dep $20,200

Land $19,950

Total $80,650

LIABILITES

Accounts Payable $4,500

Salaries Payable $11,500

Bond Payable $19,000

Common stock no par $30,000

Retained Earnings $15,650

Total $80,650

What is the company's quick (acid-test) ratio?

A. 0.7

B. 1.4

C. 1.3

D. 3.8