(c) Based on the ratio calculations, do -1, E4-10 Shoppers Drug Mart Corporation is Canada's largest retail pharmacy, with stores in each mest province (including Pharmaprix in Quebec) and two territories. The following data (in thousands) were taken from Shoppers' financial statements (before Shoppers merged with Loblaw Companies Limited): Cash Accounts receivable Inventory Current assets Current liabilities Dec 31, 2011 $ 118,566 493,338 2,042,302 2,695,647 1,776,238 Jan 1, 2011 $ 64,354 432,089 1,957,525 2,542,820 1,527,567 Jan. 2, 2010 $ 44,391 470,935 1,852,441 2,441,973 1,706,541 Instructions (a) Calculate the working capital, current ratio, and acid-test ratio for each year. (b) Discuss Shoppers Drug Mart's liquidity on December 31, 2011, compared with the two previous years