Quick ratio Adieu Company reported the following current assets and current liabilities for two recent years: Dec. 31, 2014 Dec. 31, 20Y3 Cash Temporary investments Accounts receivable Inventory Accounts payable $1,180 $1,130 1,200 1,400 820 920 2,100 2,600 2,000 2,300 a. Compute the quick ratio on December 31 for each year. Round to one decimal place. 20Y4 Quick Ratio 2013 b. Is the quick ratio improving or declining?