Use the information below to answer this question
Zahki Plc balance sheet (extract) as at 31st December 1997.

  ₦ ₦
Paid up capital 200,000 Fixed assets  300,000
Share premium  15,000 
Profit and loss account 60,000  Investment 180,000
Long-term loan 180,000  Stock  28,000
 Debtors  90,000
Creditors  200,000 provision(3000)  87,000
Other current liabilities  100,000  Cash 60,000
 Bank 100,000
  755,000   755,000 

The quick ratio is