Galaxy United, Inc. 2009 Income Statement ($ in millions)
Net sales	$8,450
Less: Cost of goods sold	7,170
Less: Depreciation	410
Earnings before interest and taxes	870
Less: Interest paid	77
Taxable Income	793
Less: Taxes	278
Net income	$ 516

Galaxy United, Inc. 2008 and 2009 Balance Sheets ($ in millions)
	2008	2009			2008	2009
Cash	$ 130	$ 140		Accounts payable	$1,110	$1,130
Accounts rec.	940	770		Long-term debt	920	1,235
Inventory	1,480	1,520		Common stock	$3,190	$2,990
Sub-total	$2,550	$2,430		Retained earnings	500	715
Net fixed assets	3,170	3,640
Total assets	$5,720	$6,070		Total liab. & equity	$5,720	$6,070

What is the quick ratio for 2009? .96 2.15 .81 2.30 1.35