The following data were abstracted from the 2007 December 31, balance sheet of Andrews Company (use for the first two questions questions):

Cash

$136,000

Marketable securities

64,000

Accounts and notes receivable, net

1,84,000

Merchandise inventory

2,44,000

Prepaid expenses

12,000

Accounts and notes payable, short-term

2,56,000

Accrued liabilities

64,000

Bonds payable, long-term

4,00,000

 The current ratio is:

a. 1:2.

b. 2:1.

c. 1.2:1.

d. 3:1.

 The acid-test ratio is:

a. 1:2.

b. 2:1.

c. 1.2:1.

d. 3:1.