PepsiCo, inc., the parent company of Frito-Lay snack foods and Pepsi beverages, had the following current assets and current liabilities at the end of two recent years. December 31,2005 December 25,2004 (in millions) (in millions) Cash and cash equivalents $1,716 $1,280 Short-term investments, at cost 3,166 2,165 Accounts and notes receivable (net) 3,261 2,999 Inventories 1,693 1,541 Prepaid exp. and other current assets 618 654 Short-term obligations 2,889 1,054 Acc. payable and other current liabilities5,971 5,999 Income taxes payable 546 99 a. Determine the (1) current ratio and (2) quick ratio for both years. Round to one decimal place. b. What conclusions can you draw from this data