Quick Ratio Gmeiner Co. had the following current assets and liabilities on December 31 of two recent years: Current Year Previous Year / 336,000 Current assets: Cash $615,000 $598,000 Accounts receivable 545,000 282,000 Inventory 238,000 Total current assets $1,496,000 $1,118,000 Current liabilities: Current portion of long-term debt $93,000 $83,000 Accounts payable 186,000 165,000 Accrued and other current liabilities 301,000 302,000 Total current liabilities $580,000 $550,000 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