The following financial statement extract was obtained from the books of Xxtra Ltd: $ Current assets Closing stock 112,000 Debtors 66,000 less New PFBD (3,300) 62,700 Cash 9,700 Commission owing 5,000 Insurance prepaid 3,000 Current liabilities Creditors Bank overdraft Wages owing Interest owing Rent received prepaid 58,000 14,000 16,000 8,000 2,000 From the above the data the company's acid test ratio would be: O a. 1.95:1 O b. 1.23:1 O c. 0.51:1 Od. 0.82:1