Selected financial data regarding current assets and current liabilities for two competing companies, Simon and Garfunkel, are provided as follows:

($ in millions)	Simon				Garfunkel
Current assets
Cash and cash equivalents	$	640			$	2,940
Short-term investments		3,610				0
Net receivables		985				1,300
Inventory		505				201
Other current assets		345				478
Total current assets	$	6,085			$	4,919
Current liabilities
Accounts payable	$	7,050			$	4,285
Short-term debt		1,260				1,024
Other current liabilities		0				1,301
Total current liabilities	$	8,310			$	6,610

Calculate the acid-test (quick) ratio for Simon. Then calculate the acid-test (quick) ratio for Garfunkel. (Round your answers to 2 decimal places.)

Acid-test (quick) Ratio

Simon ?

Garfunkel ?

Which of the two companies has the best acid-test ratio?

Garfunkel

Simon