Quick ratioAdieu Company reported the following current assets and current liabilities for two recent years:CashDec. $31,20$Y$4$ Dec. $31,20$Y$3$$$1,000$$$1,140$Temporary investments$1,2001,400$Accounts receivable$800910$InventoryAccounts payable$2,2001,8752,6002,300$a$.$ Compute the quick ratio on December $31$ for each year. Round your answers to one decimal place$\mathrm{.}20$Y$420$Y$3$Quick Ratiob. Is the quick ratio improving or declining?