Markus Company's common stock sold for $5.25 per share at the end of this year. The compary paid preforred stock dividends totaling $4 , 400 and a common stock dividend of $1.24 per share this yoar it also provided the following data cxcorpts from this year's financial statements Required: What is the aciditest ratio at the end of this year? (Round your answer to 2 decimal pleces.)