BYP 8.2 Shaw communication Inc. Is a diversified Canadian communications company whose core operating business is providing broadband cable television services, Internet, telecommunications services, satellite services and programming content. The following selected Information (In millions) was taken from Shaw's financial statement for the fiscal year 2015- 2017: 2017 2016 2015 Operating revenue $4882 $4884 $4486 assume all credit) cash 507 405 398 Accounts receivable 334 310 494 Allowance for 48 42 26 doubtful accounts Inventories 109 65 60 Other current assets 155 138 78 Total current liabilities | 1392 1819 1938 Additional details about Shwa's receivable include the following: Bad debt expenses (or provision for doubtful accounts, as Shaw calls it) of $40(2016, $28;2015, $29) is Included in operating, general, and administrative expenses. Shaw writes off uncollectible accounts receivable against the allowance account based on the age of the account and payment history. Instructions: a) Calculate the current ratio, acid-test ratio, receivable turnover ratios, and average collection periods for fiscal 2017 and 2016.commnet on Shaw's liquidity for each of the years