Jones Corp. reported current assets of $193,000 and current liabilities of $137,000 on its most recent balance sheet. The current assets consisted of $62,000 Cash; $43,000 Accounts Receivable; and $88,000 of Inventory. The acid-test (quick) ratio is:

A. 1 : 1.
B. 0.54 : 1.
C. 0.64 : 1.
D. 0.77 : 1.
E. 1.4 : 1.


Answer: D

Business

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