Shaw Communications 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. Shaw reported the following information (in millions) in its financial statements for the fiscal years 2009 through 2011:

Additional detail about Shaw's receivables includes the following:
Bad debt expense (or provision for doubtful accounts as Shaw calls it) of $33.7 (2010 - $33.7; 2009 - $19.3) 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 ratios, acid-test ratios, receivables turnover ratios, and average collection periods for fiscal 2011 and 2010. Comment on Shaw's liquidity for each of the years.
(b) Based on the information provided, calculate the amount of accounts receivable that was written off in 2011.
(c) Shaw indicates in its notes to the financial statements that it reduces the risk of uncollectible accounts by billing in advance of providing service. How does billing in advance of providing service reduce the risk of uncollectible accounts?

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010 2009 Operating revenues (assume all credit) Cash and cash equivalents Short-term securities Accounts receivable (gross) Allowance for doubtful accounts Inventories Other current assets Total current liabilities $4,741 443 $3,718 217 472 29 97 279 1,131 215 19 54 129 1,019 $3,391 254 199 212 17 52 58 1,377