Excerpts from Colter Corporation's most recent balance sheet appear below: Year 2Year 1Current assets:        Cash$90 $120   Accounts receivable, net 100  110   Inventory 170  160   Prepaid expenses 40  40 Total current assets$ 400 $ 430 Total current liabilities$ 320 $ 290 Sales on account in Year 2 amounted to $1,210 and the cost of goods sold was $720.The acid-test (quick) ratio at the end of Year 2 is closest to:

A. 1.25
B. 0.72
C. 0.83
D. 0.59


Answer: D

Business

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