The 2013 and 2014 partial balance sheets for Ottoman Industries is shown below: 
Calculate the 2014 acid-test ratio.
Definitions:
U.S. Army
The land warfare service branch of the United States Armed Forces, responsible for land-based military operations.
Race
A social construct used to categorize humans based on physical and genetic traits, often leading to systemic biases.
Ethnicity
A collective term that refers to groups of people who identify with each other based on shared cultural traits, such as language, religion, and ancestry.
Constructing Categories
The process of creating classifications for individuals, objects, or concepts based on observed traits, behaviors, or other definable characteristics.
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