In 20X3, the W D Company Reported Net Earnings of $1.3

In 20X3, The W D Company reported net earnings of $1.3 billion and cash flow from operations of $5.6 billion. In 20X2, it's net earnings was $1.9 billion and cash flow from operations was $5.1 billion. What were their quality of earnings ratios for 20X3 and 20X2 respectively?

A) .23 and .37
B) .91 and 1.46
C) 1.10 and .68
D) 4.31 and 2.68