Quick ratio Adieu Company reported the following current assets and current liabilities for two recent years: Dec. 31, 20Y4 Dec. 31, 2093 Cash $1,200 $1,350 Temporary investments 1,200 1,500 Accounts receivable 800 900 Inventory 2,200 2,600 Accounts payable 2,000 2,500 a. Compute the quick ratio on December 31 for each year. Round to one decimal place. 2014 2013 Quick Ratio b. Is the quick ratio improving or declining