Adieu Company reported the following current assets and current liabilities for two recent years: Dec. 31, 20Y4 Dec. 31, 20Y3 Cash Temporary investments Accounts receivable Inventory Accounts payable $660 $900 1,200 1,400 840 920 2,300 1,800 2,600 2,300 a. Compute the quick ratio on December 31 for each year. Round to one decimal place. 2014 Quick Ratio 20Y3 b. Is the quick ratio improving or declining?