The 2020 and 2021 partial balance sheets for Ottoman Industries is shown below: 
Calculate the 2021 acid-test ratio.
Definitions:
Early Prophase
The initial phase of mitosis or meiosis when chromosomes begin to condense and the nuclear envelope starts to break down.
Metaphase
Stage of mitosis at which all chromosomes are aligned midway between spindle poles.
Telophase
The final phase of cell division where chromosomes arrive at opposite poles, nuclei reform, and the cell begins to split.
Early Prophase
The initial stage of prophase during mitosis, characterized by the condensing of chromatin into chromosomes.
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