Use the following to calculate the acid - test ratio. (Round your answer to two decimal places.) Cash Short-term investments Net current receivables Inventory Total current liabilities $140,000 14,000 260,000 320,000 790,000 O A. 0.93 OB. 0.75 O C. 0.52 OD. 10 Masonry Construction Group paid $8,000 for a plant asset that had a market value of $11,500. At which of the following amounts should the plant asset be recorded? O A $11,500 OB. $16,000 OC. $8,000 OD. $4,000