A firm with Sales totaled $110,000, gross profit margin 25 percent, Inventory turnover 20, average collection period 65 days, current ratio 2.40, total asset turnover was 113, debt ratio 53.8 percent Total liabilities for the firm is Select one: a. $52,372 b. $41,372 c. $10,608 d. $30,763 O e. None of the above