Quick ratio Adieu Company reported the following current assets and current liabilities for two recent years: Dec. 31, 20Y4 Dec. 31, 20Y3 Cash Temporary investments Accounts receivable Inventory Accounts payable $940 $920 1,100 1,400 810 900 2,100 2,500 1,900 2,300 a. Compute the quick ratio on December 31 for each year. Round to one decimal place. 20Y4 20Y3 Quick Ratio b. Is the quick ratio improving or declining?