Please specify which accounts are used to find the solution. (Example, for Acid test ratio which accounts did you use).

Goodwill note 17 $ Calculate Current Ratio, Acid Test Ratio and Working Capita by using the below data. Also calculate Inventory Turn Over for the last 3 years. (Cost of goods sold is equal to 33,836 in 2017, 33,340 in 2018, and 34,166 in 2019) As at December 31 (millions of Canadian dollars) 2017 2016 ASSETS 2019 2018 Current Assets Cash and cash equivalents (note 9) $ 2,034 $ 1,560 1834 1,521 Short term investments (note 9) 1,113 1,011 229 261 Accounts receivable (note 10) 1,324 1,284 1.375 1.329 Credit card receivables (note 11) 3,100 2,926 3.518 3.309 Inventories (note 12) 4,623 4,559 5.270 5.001 Prepaid expenses and other assets 236 256 370 201 Assets held for sale note 13 33 203 40 Total Current Assets 12.685 11.855 12,463 11,581 11.773 12.101 Fixed Assets (note 14) 11,689 11,534 4,074 Investment Properties (note 15) 235 218 Intangible Assets (note 16) 8,368 8,875 505 734 4,377 4,364 7.488 7.958 Deferred Income Taxes (note 7) 4.775 247 4.781 201 250 286 Security Deposits (note 9) 86 89 76 87 Franchise Loans Receivable (note 31) 166 233 19 78 Other Assets (note 18) 868 851 2180 1.087 Total Assets $ 38,499 $ 37,946 s 47.813 43.814 LIABILITIES Current Liabilities Bank indebtedness (note 34) 18 5 56 110 $ 115 Trade payables and other liabilities 5,906 5,864 5,356 5,762 191 Provisions (note 20) 228 325 135 147 205 Income taxes payable 137 341 Short term debt (note 21) 53 171 1,258 1,241 1.489 1579 Long term debt due within one year (note 22) 1,635 400 1.842 1343 Associate interest 263 243 857 Total Current Liabilities 9,592 7,831 280 260 Provisions (note 20) 190 146 10,783 9.604 Long Term Debt (note 22) 10,457 11,385 90 167 Trust Unit Liability (note 31) 634 635 12.712 13.975 Deferred Income Taxes (note 7) 2,151 2,370 4.250 Other Liabilities (note 23) 762 789 3.601 2.658 Total Liabilities 23,786 2.245 2,515 23,156 957 691 EQUITY Share Capital (note 24) 34.638 29.610 1,038 1,012 Retained Earnings 7,148 6,704 3.626 3.583 Contributed Surplus (notes 25 & 28) (432) (156) 4.766 5,017 Accumulated Other Comprehensive Income 140 204 (979) ) (799) Total Equity Attributable to Shareholders of the Company 7,894 7,764 196 239 Non-Controlling Interests 8.040 6,819 7,609 7,026 Total Equity 5.566 6.164 14,713 14,790 Total Liabilities and Equity 14.204 $ 38,499 $ 37,946 5 5 47.813 43.814 $ $ 15,175 $