Quick ratio Adieu Company reported the following current assets and current liabilities for two recent years: Dec. 31, Dec. 31, 20Y4 2013 Cash $1,090 $1,140 Temporary investments 1,100 1,400 Accounts receivable 850 910 Inventory 2,300 2,700 Accounts payable 1,900 2,300 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