Austin Technology Co. had the following current assets and liabilities for two comparative years:

				Current Year		Previous Year
Current assets:
	Cash			$588,000		$524,000
	Accounts receivable			522,000		246,000
	Inventory			322,000		208,000
		Total current assets		$1,432,000		$978,000
Current liabilities:
	Current portion of long-term debt			$118,000		$105,000
	Accounts payable			237,000		210,000
	Accrued and other current liabilities			385,000		385,000
		Total current liabilities		$740,000		$700,000

a. Determine the quick ratio for December 31 of both years. If required, round your answers to one decimal place.

	Quick Ratio
Previous year:
Current year: