Using the following year-end information for Bauman, LLC, calculate the current ratio and acid-test ratio:

Cash	$ 44,210
Short-term investment	9,800
Accounts receivable	42,000
Inventory	244,000
Prepaid expenses	14,990
Accounts payable	90,000
Other current payable	23,500

3.13 and 0.85.

3.13 and 3.13.

3.13 and .32.

1.18 and 3.13.

3.13 and 1.18.