The following partial balance sheet ($ in thousands) for Palsano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 65 Accounts payable Accounts receivable (net) 188 Other current liabilities Notes receivable 69 Total current liabilities Inventory 201 Long-term liabilities Prepaid expenses 43 Total liabilities Total current assets 566 Shareholders' equity: Equipment (net) 257 Common stock Retained earnings Total shareholders' equity Total assets $823 Total liabilities and equity $ 240 79 319 99 418 147 258 405 $ 823 The acid-test ratio is (Round your answer to 2 decimal places.) Multiple Choice 135 The following partial balance sheet ($ in thousands) for Palsano Seafood Inc. is shown below. Assets Liabilities and Equity Current assets: Current liabilities: Cash $ 65 Accounts payable Accounts receivable (net) 188 Other current liabilities Notes receivable 69 Total current liabilities Inventory 201 Long-term liabilities Prepaid expenses 43 Total liabilities Total current assets 566 Shareholders' equity: Equipment (net) 257 Common stock Retained earnings Total shareholders' equity Total assets $823 Total liabilities and equity $ 240 79 319 99 418 147 258 405 $ 823 The acid-test ratio is (Round your answer to 2 decimal places.) Multiple Choice 135