The current assets and current liabilities for Apple Computer, Inc., and Dell Inc. are shown as follows at the end of a recent fiscal period:

a. Determine the quick ratio for both companies.
b. Interpret the quick ratio difference between the twocompanies.

Apple Computer, Inc. (in millions) Sept. 26, 2009 Dell Inc. in millions) Jan. 29, 2010 Current assets: Cash and cash equivalents Short-term investments Accounts receivable Inventories Other current assets 10,635 5,263 18,201 4,496 373 8,543 1,051 3,643 $24.245 455 3,140 Total current assets 31,555 $9,453 11,506 Current liabilities: Accounts payable Accrued and other current liabilities $15,257 3,703 $18,960 2,053 Total current liabilities These represent prepaid expense and other nonquick current assets.