cannot figure out account receivable & payable

You are trying to prepare financial statements for Bartlett Pickle Company, but seem to be missing its balance sheet. You have Bartlett's income statement, which shows sales last year were $600 million with a gross profit margin of 40 percent. You also know that credit sales equaled three-quarters of Bartlett's total revenues last year. In addition, Bartlett had a collection period of 42 days, a payables period of 32 days, and an inventory turnover of 5 times based on cost of goods sold. Calculate Bartlett's year-ending balance for accounts receivable, inventory, and accounts payable