[The following information applies to the questions displayed below.] On January 1, 2018, the general ledger of ACME Fireworks includes the following account balances:

Accounts	Debit			Credit
Cash	$	26,700
Accounts Receivable		49,400
Allowance for Uncollectible Accounts				$	5,800
Inventory		21,600
Land		62,000
Equipment		23,000
Accumulated Depreciation					3,100
Accounts Payable					30,100
Notes Payable (6%, due April 1, 2019)					66,000
Common Stock					51,000
Retained Earnings					26,700
Totals	$	182,700		$	182,700

During January 2018, the following transactions occur: January 2. Sold gift cards totaling $11,200. The cards are redeemable for merchandise within one year of the purchase date. January 6. Purchase additional inventory on account, $163,000. January 15. Firework sales for the first half of the month total $151,000. All of these sales are on account. The cost of the units sold is $81,800. January 23. Receive $127,000 from customers on accounts receivable. January 25. Pay $106,000 to inventory suppliers on accounts payable. January 28. Write off accounts receivable as uncollectible, $6,400. January 30. Firework sales for the second half of the month total $159,000. Sales include $13,000 for cash and $146,000 on account. The cost of the units sold is $87,500. January 31. Pay cash for monthly salaries, $53,600.

i need help with the acid test ratio