The Wendell Corporation reported the following income statement and balance sheet amounts and additional information for the end of the current year. Net sales revenue (all credit) Cost of goods sold Selling/general expenses Gross profit Interest expense Net Income Current assets Total assets Long-term assets Current liabilities Long-term liabilities Common stockholders' equity Total liabilities and stockholders' equity End of prior End of current year year $1,520,000 $1,025,000 $495,000 $280,000 $42,000 $173,000 $116,000 $82,000 $509,000 $440,000 $625,000 $522,000 $60,000 52,000 $272,000 $245,000 $293,000 $225,000 $625,000 $522,000 Inventory and prepaid expenses account for $30,000 of the current year's current assets. Average inventory for the current year is $36,250. Average net accounts receivable for the current year is $45,000. There are 35,000 shares of common stock outstanding. Total dividends paid during the current year were $17,000. The market price per share of common stock is $20. What is the acid-test ratio for the current year? A. 13.1 B. 1.43 OC. 1.49 OD. 0.67