Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,500
Less: Cost of goods sold	7,190
Less: Depreciation	400
Earnings before interest and taxes	910
Less: Interest paid	78
Taxable Income	832
Less: Taxes	291
Net income	$ 541

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 120	$ 150		Accounts payable	$1,110	$1,150
Accounts rec.	930	770		Long-term debt	940	1,210
Inventory	1,480	1,510		Common stock	$3,160	$2,960
Sub-total	$2,530	$2,430		Retained earnings	520	760
Net fixed assets	3,200	3,650
Total assets	$5,730	$6,080		Total liab. & equity	$5,730	$6,080

What is the quick ratio for 2009? 1.31 .95 .80 2.11 2.28