Adieu Company reported the following current assets and current liabilities for two recent years:

Line Item Description	Dec. 31, 20Y4	Dec. 31, 20Y3
Cash	$1,110	$1,130
Temporary investments	1,100	1,400
Accounts receivable	830	920
Inventory	2,300	2,600
Accounts payable	1,900	2,300

a. Compute the quick ratio on December 31 for each year. Round your answers to one decimal place.

Line Item Description	20Y4	20Y3
Quick Ratio	fill in the blank 1	fill in the blank 2

b. Is the quick ratio improving or declining?

DecliningImproving