Extract from the Income Statement for Timps plc for the year ended 31 October 2019 2019 m Revenue 6,535 Cost of Sales (2,498) Gross profit 4,037 Distribution and selling costs (831) Administration costs (737) Operating profit 2,469 Extract from the Statement of Financial Position for Timps plc for the year ended 31 October 2019 2019 m Current assets: Inventories 30 Trade receivables 66 Cash and cash equivalents 859 Current liabilities: Trade payables 231 Corporation tax payable 21 Non-current liabilities: Long-term borrowings 418 Question A22 What is the gross profit margin of Timps plc for the year ended 31 October 2019? Question A23 What are the trade receivables days of Timps plc for the year ended 31 October 2019