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Let the required accounts-receivable be x.
Form the "Acid test" ratio by adding the liquid assets ($450,000) to the accounts-receivable (x) and dividing by the current liabilities ($398,000), and this is to be equal-to-or-greater-than 1.3
Write the inequality:
Solve for x. Multiply both sides by 398000
Subtract 450000 from both sides.
The company needs to be carrying at least $67,400 in accounts-receivable to keep its acid test ratio at or above 1.3