ABC Company's balance sheets for 2027 appear below: Jan. 1 Dec. 31 ASSETS: Cash Cash 24,600 31,200 Accounts receivable 98,300 ? Inventory 21,700 ? Land Total 32,500 ? Total 177,100 ? LIABILITIES + EQUITY: Accounts payable Accounts payable Notes payable 29,400 0 35,000 Common stock 88,600 ? Retained earnings 59,100 63,700 Total 177,100 ? ABC Company's income statement for 2027 is below: Sales revenue 646,780 Cost of goods sold 473,750 Other expenses 102,390 Net income 70,640 Additional information: ABC Company's accounts receivable turnover ratio for 2027 was 7.3. The note payable was a bank loan taken out on March 1, 2027. The bank loan is due on November 30, 2028. ABC Company's number of days' sales in inventory ratio for