DE 8-20 Vision Maker, a cable TV company reported the following items at February 28, 20X0 (amounts in millions, with last-year's 19X9 amounts also given as needed): Accounts payable. $369 Accounts receivable: Cash. 215 February 28, 20X0 $ 235 Allowance for uncollectible February 29, 19X9 160 accounts: Cost of goods sold. 575 February 28, 20X0 15 Short-term investments. 165 February 29, 19X9 7 Other current assets. 931 Inventories: February 28, 20X0 February 29, 19X9 Other current liabilities. 145 198 Net sales revenue. 1,406 161 Long-term assets. 416 Long-term liabilities. 11 Compute Vision Maker's

(a) acid-test ratio and

(b) days' sales in average receivables for 20X0. Evaluate each ratio value as strong or weak. Assume Vision Maker sells on terms of net 45.