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 $483,000 $459,000 Accounts receivable 429,000 216,000 Inventory 264,000 182,000 Total current assets $1,176,000 $857,000 Current liabilities: Current portion of long-term debt $77,000 $68,000 Accounts payable 154,000 135,000 Accrued and other current liabilities 249,000 247,000 Total current liabilities $480,000 $450,000 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