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

Assets				Liabilities and Equity
Current assets:				Current liabilities:
Cash	$	75		Accounts payable	$	220
Accounts receivable (net)		171		Other current liabilities		75
Notes receivable		59		Total current liabilities		295
Inventory		212		Long-term liabilities		104
Prepaid expenses		28		Total liabilities		399
Total current assets		545		Shareholders' equity:
Equipment (net)		268		Common stock		142
				Retained earnings		272
				Total shareholders' equity		414
Total assets	$	813		Total liabilities and equity	$	813

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

Multiple Choice

• 1.37.

• 0.34.

• 1.85.

• 1.03.