Corporate Financial Accounting 14th Edition by Carl Warren,James Reeve,Jonathan Duchac

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Cabela's and Dick's Sporting Goods: Short-term liquidity analysis
Cabela's Incorporated is a leading specialty retailer of outdoor sports merchandise. Dick's Sporting Goods, Inc. is a leading full-line retailer of sporting equipment and apparel. The current assets and current liabilities of both companies are provided as follows from recent financial statements (in millions):

Cabela's has a branded credit card that is the basis for its financial services business. "Credit card loans" in Cabela's current assets represent the amounts due from Cabela's CLUB® visa credit card customer. The credit card loans represent 1,817,012 active account with an average balance of $2,167. The credit card holder have a median FICO score of 795, which denotes highly creditworthy customer. Cabela's other current liabilities include, among other items, short-term funding to support credit card purchases from CLUB members.
A. what do the "gift cards" listed under Cabela's current liablities represent?
B. Should the "credit card loans" be considered part of quick assets for Cabela's computation of the quick ratio? Explain.
C. Compute the current ratio for Cabela's and Dick's Sporting Goods.(Round to one decimal place.)
D. Compute the quick ratio for Cabela's and Dick's Goods. (Round to one decimal place.)
E. Compare the two companies using the computations in (C) and (D).