Quick Ratio Gmeiner Co. had the following current assets and liabilities on December 31 of two recent years: Current Year Previous Year Current assets: Cash $668,000 $990,000 Accounts receivable 592,000 466,000 Inventory 365,000 393,000 Total current assets $1,625,000 $1,849,000 Current liabilities: Current portion of long-term debt $96,000 $84,000 Accounts payable 192,000 168,000 Accrued and other current liabilities 312,000 308,000 Total current liabilities $600,000 $560,000 a. Determine the quick ratio for December 31 of both years. If required, round your answers to one decimal place. Quick Ratio Previous year: Current year: b. How did the quick ratio change between the two balance sheet dates