answer it in yes or no the first question. And plz answer all three questions.

For each of the following, identify whether or not the amount should be included in the statement of financial position line, "Loans and other receivables" as at December 31, 2023. Note that this line item only includes loans and receivables that are classified as current. For the year ended December 31,2023, Concord Ltd. had net sales of $26,850,800. At the start of the year (January 1,2023 ). Concord had $3,122,500 in accounts receivable, and on December 31,2023 , the accounts receivable balance was $3,590,200. Calculate Concord's accounts receivable turnover ratio and the average collection period in days. (Round accounts receivable turnover answer 2 decimal places, e.g. 15.25 and average collection period to 0 decimal places, e.g. 125. Use 365 days for calculation.) Accounts receivable turnover times Average collection period days For each of the following, identify whether or not the amount should be included in the statement of financial position line," Cash and cash equivalents" as at December 31, 2023. Calculate the total that should be reported as "Cash and cash equivalents" as at December 31,2023