For Company A and Company B:

	Company A		Company B
Account	Dr.	Cr.	Dr.	Cr.
Cash	$21		$25
Cash equivalents	8		10
Trade notes receivable	7		6
Accounts receivable	6		7
Prepaid expenses	5		5
Merchandise inventory	14		8
Fixed assets	20		55
Accumulated depreciationfixed assets		$5		$25
Accounts payable		26		8
Current accrued liabilities		13		19
Mortgage payable		17		24
Capital		20		40
Total	$81	$81	$116	$116

a. Calculate the quick ratio for each company. Round your answers to two decimal places.

Company A quick ratio:
Company B quick ratio:

b. Which one is more able to meet current liabilities? would be more liquid.