excerpts from colter corporation's most recent balance sheet appear below: year 2 year 1 current assets: cash $ 97 $ 127 accounts receivable, net 114 124 inventory 191 181 prepaid expenses 47 47 total current assets 449 479 total current liabilities $ 348 $ 325 sales on account in year 2 amounted to $1,385 and the cost of goods sold was $825. the acid-test (quick) ratio at the end of year 2 is closest to: multiple choice 0.74 0.90 0.61 1.29