What line item/information would I use for inventory in creating a Quick (acid test) ratio for Panera Bread, using these financials?

PANERA BREAD COMPANY CONSOLIDATED BALANCE SHEETS (in thousands, except share and per share information) PANERA BREAD COMPANY CONSOLIDATED STATEMENTS OF OPERATIONS PANERA BREAD COMPANY CONSOLIDATED STATEMENTS OF CASH FLOWS (in thousands) PANERA BREAD COMPANY For the Fiscal Year Ended Consolidated Statements of Operations Margin Analysis The following table sets forth the percentage relationship to total revenues, except where otherwise indicated, of certain items included in our Consolidated Statements of Operations for the periods indicated. Percentages may not add due to rounding: (1) As a percentage of net bakery-cafe sales. (2) As a percentage of fresh dough and other product sales to franchisees. (1) Fiscal 2008 was a 53 week year consisting of 371 days. All other fiscal years presented contained 52 weeks consisting of 364 days. (2) Comparable net bakery-cafe sales percentages are non-GAAP financial measures, which should not be considered in isolation or as a substitute for other measures of performance prepared in accordance with generally accepted accounting principles in the United States., or GAAP, and may not be equivalent to comparable net bakery-cafe sales as defined or used by other companies. We do not record franchise-operated net bakery-cafe sales as revenues. However, royalty revenues are calculated based on a percentage of franchiseoperated net bakery-cafe sales, as reported by franchisees. We use franchise-operated and system-wide sales information internally in connection with store development decisions, planning, and budgeting analyses. We ITEM 6. SELECTED FINANCIAL DATA The following selected financial data has been derived from our consolidated financial statements. The data set