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The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Current assets: Current liabilities: Cash $ 68 Accounts payable $236

The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below.

Current assets: Current liabilities:
Cash $ 68 Accounts payable $236
Accounts receivable (net) 178 Other liabilities

62

Notes receivable 51 Total current liabilities 298
Inventories 204 Long-term liabilities

95

Prepaid expenses

34

Total liabilities

393

Total current assets

535

Shareholders' equity:
Plant assets (net)

256

Capital stock 135
Retained earnings

263

Total shareholders' equity

398

Total assets

$791

Total liabilities and equity

$791

The acid-test ratio is (Round your answer to two decimal places.):

1.36.

0.29.

1.00.

1.80.

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