the question is P10-9B. It's in the attach files.

more commonly known as Bell Canada, reports the following current assets and current liabilities at December 31, 2011(in millions of dollars):

Cash $130

cash equivalents 45

current tax liabilities 47

debt due within one year 2,106

dividends payable 415

Interest payable 134

Inventory 427

Other current assets 152

prepaid expenses 262

Trade and other receivables 3,162

Trade payables and other liabilities 4,056

(a). Prepare the current liabilities section of the balance sheet.

(b). Calculate the current and the acid-test ratio.

(c). on December 31,2010, BCE Inc. had current assets of $4,655 million, cash and cash equivalents plus trade and other receivables of $3,795 million, and current liabilities of 6,954 million. Did the current and acid-test ratios improve or weaken in 2011?