Yellow Company Has the Following Data Available Current Liabilities What Is the Quick Ratio for Yellow Company in 2X13

Yellow Company has the following data available: $\begin{array} { l l l l } \text { Current Assets: } & 2X13 & 2 X12 & 2 X11 \\\quad \text { Cash } & \$ 25 & \$ 20 & \$ 15 \\\quad \text { Accounts Receivable } & 90 & 70 & 60 \\\text { Inventcry } & 65 & 50 & 40 \\\quad \text { Prepaid Rent } & \underline { 10 } & \underline { 15 } & \underline { 5 } \\\text { Total Current Assets } & \underline { \$ 190 } & \underline { \$ 155 } & \underline { \$ 120 } \\\text { Total Long-term Assets } & \$ 60 & \$ 60 & \$ 55\end{array}$
Current Liabilities:
$\begin{array} { c l l l } \text { Accounts Payable } & \$ 50 & \$ 30 & \$ 20 \\\text { Wages Payable } & 20 & 10 & 5 \\\text { Taxes Payable } & 10 & 5 & 15 \\\text { Current Long-Term Debt } & \underline { 10 } & \underline { 15 } & 5 \\\text { Total Curent Liabilities } & \underline { \$ 90 } & \underline { \$ 60 } & \$ 45 \\\text { Total Long-term Liabilities } & \$ 35 & \$ 45 & \$ 50\end{array}$
What is the quick ratio for Yellow Company in 2X13? Has the quick ratio improved or not improved since 2X12?

A) 2.11,not improved
B) 55,not improved
C) 1.39,improved
D) 1.39,not improved
E) 55,improved