On 31 March, the following details were given for a business. Inventories $225\,000$ Trade receivables $785\,000$ Cash and cash equivalents $15\,000$ Trade payables $365\,000$ Other payables $85\,000$ Calculate the acid test ratio.
- A$1.78 : 1$
- B$2.19 : 1$
- C$2.28 : 1$
- D$2.81 : 1$