The following financial data have been taken from the records of CPZ Enterprises. Accounts Recievable................................................$200,000 Accounts payable.....................................................$80,000 Bonds payable, due in 10 years....................................$300,000 Cash...................................................................$100,000 Interest payable, due in three months.............................$10,000 Inventory..............................................................$440,000 Land....................................................................$250,000 Notes payable, due in six months....................................$50,000 What is the company's acid-test ratio? a. 0.68 b. 1.68 c. 2.14 d. 2.31