Blue Ltd. had the following comparative statement of financial position: Additional information: - Net income for the fiscal year was $17,250. - Equipment that cost $12.750 was sold for a gain of $1,275 during 2023. The equipment's accumulated depreciation was $8.925. Prepare the statement of cash flows using the indirect format. (Show amounts that decrease cash flow with either a-sign eg:-15,000 or in parenthesis es. (15,000)J) Ayayai Enterprises reported the following: (a) Calculate the receivables turnover ratio of Ayayai Enterprises. (Round answer to 2 decimal places, es. 52.75.) Receivables turnover ratio :1