Compute the value of each of the ratios in Exhibit 5.27 for Starbucks for 2012. Starbucks had 749.3 million common shares outstanding at the end of fiscal 2012, and the market price per your calculations, because accounts receivable are primarily related to licensing and food service operations, not the retail operations. Interpret the changes in Starbucks risk ratios during the three-year period, indicating areas of concern