Which of the following would be considered a "use" of cash for purposes of constructing a statement of cash flows? O a decrease in accounts receivable. o an increase in accounts payable. o an increase in common stock. O a decrease in bonds payable. Erascible Company has $13,000 in cash, $7,000 in marketable securities, $27,000 in accounts receivable, $20,000 in inventories, and $30,000 in current liabilities. The company's current assets consist of cash, marketable securities, accounts receivable, and inventory. The company's acid-test ratio is closest to: O 1.57 O 0.90 O 1.33 0 2.23