The extract below is taken from a company’s statement of financial position at 30 September. Non-current assets $120\,000$ Inventory $35\,000$ Trade receivables $23\,000$ Cash at bank (debit balance) $12\,000$ Trade payables $15\,000$ Bank loan repayable within 12 months $40\,000$ What is the liquid (acid test) ratio?
- A$0.64:1$
- B$1.27:1$
- C$2.33:1$
- D$4.67:1$