Which of the Following Accounts Would Be Included in the Calculation

Which of the following accounts would be included in the calculation of the acid-test ratio? Accounts Prepaid

$\begin{array}{llll}Receivable& Expense& Inventory\\\text { A) Yes } & \text { Yes } & \text { No } \\ \text { B) No } & \text { Yes } & \text { Yes } \\ \text { C) No } & \text { No } & \text { Yes } \\ \text { D) Yes } & \text { No } & \text { No }\end{array}$

A) Option A
B) Option B
C) Option C
D) Option D