Consider B & B Company's financial data as follows : ( unit : millions of dollars except ratio figures ) : Cash and marketable securities Fixed assets Sales Net Income Inventory Current ratio Average collection period Average common equity $ 2,000 $ 6,500 $ 20,500 $ 4,100 $ 3,250 2.8 40 days $ 10,000 Fill in the blanks by calculating the appropriate accounting entries in the balance or the income statement . Financial Data Category Accounts Receivable Current Assets Long - Term Debt Total Asset Turnover Please show the relevant workings .