Torstar Corporation is a media company that publishes newspapers and digital media. The company reports the following current assets and current liabilities at December $19,20119($in thousands$).$

Accounts payable and accrued liabilities $-$ $$58,453$

Assets held for sale $-$ $$6,021$

Cash and cash equivalents $-$ $$42,177$

Deferred revenue $-$ $$12,691$

Derivative financial instruments $-16$

Income taxes payable $-$ $$107$

Inventories $-$ $$2,709$

Lease liabilities $-$ $$4,096$

Prepaid expenses $-$ $$5,141$

Provisions $-$ $$24,253$

Receivables $-$ $$120,924$

Restricted cash $-$ $$8,225$

Part A is done and the correct answer is shown in the screenshot below.

I need help with PART B for acid$-$test ratio $($the incorrect answer is seen in the screenshot below bordered in red$).$ I already correctly figured out the current ratio $($seen in screenshot$).$

For the Acid$-$Test Ratio use the formula:

Cash $+$ Short term investments $+$ Receivables$/$Current Liabiltes. Then include Restricted Cash in the numerator total.