Use the below information to answer the following question.

Income Statement
	For the Year
Net sales	$631,000
COGS	442,220
Depreciation	28,100
EBIT	$160,700
Interest	14,900
Taxable income	$145,800
Taxes	49,600
Net income	$96,200

Balance Sheet
	Beginning of Year	End of Year
Cash	$38,200	$43,700
Accounts receivable	91,400	86,150
Inventory	203,900	214,600
Net fixed assets	516,100	537,950
Total assets	$849,600	$882,400
Accounts payable	$136,100	$104,300
Long-term debt	329,500	298,200
Common stock ($1 par value)	75,000	82,000
Retained earnings	309,000	397,900
Total Liab. & Equity	$849,600	$882,400

What is the quick ratio at the end of the year?