The following partial balance sheet ($ in thousands) for Paisano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 61 Accounts payable Accounts receivable (net) 184 Other current liabilities $221 67 Notes receivable 50 Total current liabilities 288 Inventory 202 Long-term liabilities 96 Prepaid expenses 31 Total liabilities 384 Total current assets 528 Shareholders' equity: Equipment (net) 274 Common stock Total assets 141 Retained earnings 277 $802 Total shareholders' equity Total liabilities and equity 418 $ 802 The acid-test ratio is (Round your answer to 2 decimal places.)