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

Assets				Liabilities and Equity
Current assets:				Current liabilities:
Cash	$	71		Accounts payable	$	220
Accounts receivable (net)		183		Other current liabilities		69
Notes receivable		51		Total current liabilities		289
Inventory		210		Long-term liabilities		96
Prepaid expenses		44		Total liabilities		385
Total current assets		559		Shareholders' equity:
Equipment (net)		257		Common stock		140
				Retained earnings		291
				Total shareholders' equity		431
Total assets	$	816		Total liabilities and equity	$	816

The acid-test ratio is (Round your answer to 2 decimal places.):

Multiple Choice

• 0.32.

• 1.06.

• 1.45.

• 1.93.