The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Current assets: Liabilities and Equity Current liabilities: Cash $ 63 Accounts payable Accounts receivable (net) Notes receivable 183 66 Other current liabilities Inventory 211 Prepaid expenses 31 Total current assets 554 Equipment (net) 273 Total assets $827 Total current liabilities Long-term liabilities Total liabilities Shareholders' equity: Common stock Retained earnings. 134 276 410 Total liabilities and equity $ 827 Total shareholders' equity $ 234 74 308. 109 417 The acid-test ratio is (Round your answer to 2 decimal places.): The acid-test ratio is (Round your answer to 2 decimal places.): Multiple Choice O 1.80. 0.27. 1.01. 1.33