Presented below are selected ratios for Super Company. Current ratio Quick ratio Inventory Turnover Rate Accounts Receivable Turnover Rate Return on assets Profit as a percentage of sales revenue 2020 2.6 to 1 0.8 to 1 7.3 times 6.4 times 7.8% 4.3% 2019 2.4 to 1 1.1 to 1 8.4 times 7.1 times 8.3% 4.5% 2018 2.1 to 1 1.2 to 1 9.5 times 8.5 times 11.5% 4.8% Required: a. Is the company collecting its accounts receivable more rapidly? Explain. (3 marks) b. Discuss the company's liquidity from the viewpoints of short-term creditors. (4 marks) c. Comment on whether the trend of the company's profitability based on profit as a percentage of sales revenue and return on assets are improved or worsen. (4 marks)