Below is an instruction that describes a task. Write a response that appropriately completes the request.

### Instruction:
When the first quarter is procter & gamble 138,013, what is the rank?

### Inputs:
table_name: table, columns: ['Rank', 'First quarter', 'Second quarter', 'Third quarter', 'Fourth quarter']

### Response:
SELECT Rank FROM table WHERE First quarter = procter & gamble 138,013