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This answer includes deferred tax liabilities-noncurrent as a current liability. See the correct answer for a complete explanation.
This answer does not include income taxes payable as a current liability. See the correct answer for a complete explanation.
The quick ratio is calculated as follows: [(cash + receivables+ trading securities) / current liabilities]. The current liabilities include accounts payable (67,000), income taxes payable (70,000), notes payable within 1 year (54,000) and other current liabilities (22,500). These total 213,500. The current assets included in the quick ratio are cash (27,500), receivables (115,000) and trading securities (64,000). These total 206,500 giving a quick ratio of .97 (206,500 / 213,500).
This answer includes prepaid expenses as a current asset. See the correct answer for a complete explanation.