Selected financial data regarding current assets and current liabilities for ACME Corporation and Wayne Enterprises, are as follows:

	ACME					Wayne
($ in millions)	Corporation					Enterprises
Current assets:
Cash and cash equivalents		$	416				$	305
Current investments			6					498
Net receivables			545					226
Inventory			10,551					8,809
Other current assets			1,316					275
Total current assets		$	12,834				$	10,113
Current liabilities:
Current debt		$	8,821				$	4,136
Accounts payable			1,827					1,081
Other current liabilities			1,014					2,325
Total current liabilities		$	11,662				$	7,542

2-a. Calculate the acid-test (quick) ratio for ACME Corporation and Wayne Enterprises. (Enter your answers in millions. For example, $5,500,000 should be entered as 5.5.)

Acid-Test Ratio	ACME Corporation			Wayne Enterprises
		=			=
		=			=
		=			=

2-b) Which company has the better ratio?

a.) ACME Corporation

b.) Wayne Enterprises