Arrange the following data in the form of an income statement and a balance sheet, and then find the values of the financial ratios, solve them on an external sheet.

If you have this unsorted information from the general ledger of CAM Company as follows:

net plants and equipment	420000		net sales	960000
accounts payables	120000		bonds	250000
inventory	250000		retained earnings	120000
COMMON SHARES CAPITAL	350000		operation expenses	169000
accounts receivables	160000		short term investments	50000
Interests	135000		long term loans	250000
copyrights	120000		accruals	35000
shot term loans	50000		cash	75000
long term investments	100000		tax	25%
cost of goods sold	358000		purchases	250000

After sorting this information as income statements and balance sheets, find the answers to the below questions:

1. Days sales outstanding (average collection period).
2. Average payment period.
3. Average age of inventory.
4. Times interest earned.
5. Total assets turnover.
6. Debt to equity ratio.
7. Quick ratio.
8. Return on assets (ROA).
9. Return on equity (ROE).
10. If the firm decided to decrease the debt ratio to be 50%as the new target, how much the total liabilities must be decreased to reach the target ratio?