Find AR turnover, Inventory turnover, and AP turnover

Find the turnovers for 2023

\begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ WK KELLOGG CO } \\ \hline \multicolumn{3}{|l|}{ COMBINED STATEMENT OF CASH FLOWS (Unaudited) } \\ \hline \multirow[t]{4}{*}{ (millions) } & & \\ \hline & \multicolumn{2}{|c|}{ Year-to-date period ended } \\ \hline & September 30 , & October 1 , \\ \hline & 2023 & 2022 \\ \hline \multicolumn{3}{|l|}{ Operating activities } \\ \hline Net income & 95 & 127 \\ \hline \multicolumn{3}{|l|}{ Adjustments to reconcile net income to operating cash flows: } \\ \hline Depreciation & 49 & 48 \\ \hline Pension and postretirement benefit plan expense (benefit) & (52) & (69) \\ \hline Stock compensation & 3 & 2 \\ \hline Other & 2 & 2 \\ \hline Postretirement benefit plan contributions & (1) & (1) \\ \hline \multicolumn{3}{|l|}{ Changes in operating assets and liabilities } \\ \hline Trade receivables & (92) & (130) \\ \hline Inventories & 106 & (88) \\ \hline Accounts payable & 9 & 137 \\ \hline Due to/from related parties & 13 & (2) \\ \hline Accrued advertising and promotion & 22 & 44 \\ \hline Accrued salaries and wages & 22 & 4 \\ \hline All other current assets and liabilities & 8 & (21) \\ \hline Net cash provided by (used in) operating activities & 184 & 53 \\ \hline \multicolumn{3}{|l|}{ Investing activities } \\ \hline Additions to properties & (93) & (38) \\ \hline Property damage recoveries from insurance proceeds & 4 & - \\ \hline Net cash provided by (used in) investing activities & (89) & (38) \\ \hline \multicolumn{3}{|l|}{ Financing activities } \\ \hline Proceeds from borrowings under the Credit Agreement & 664 & - \\ \hline Payment of financing fees & (7) & - \\ \hline Dividend to parent & (663) & - \\ \hline All other net transfer (to)/from parent & (25) & (15) \\ \hline Net cash provided by (used in) financing activities & (31) & (15) \\ \hline Increase (decrease) in cash and cash equivalents & 64 & - \\ \hline Cash and cash equivalents at beginning of period & - & - \\ \hline Cash and cash equivalents at end of period & 64 & s \\ \hline \multicolumn{3}{|l|}{ Supplemental cash flow disclosures of non-cash investing activities: } \\ \hline Additions to properties included in accounts payable & 27 & 12 \\ \hline \multicolumn{3}{|l|}{ Supplemental cash flow disclosures of non-cash financing activities: } \\ \hline Contribution of certain assets and liabilities to WK Kellogg Co by parent & 143 & $ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline WK KELLOGG CO & & & & \\ \hline COMBINED STATEMENT OF INCOME (Unaudited) & & & & \\ \hline (millions, except per share data) & & & & \\ \hline & Quarter ended & & Year-to-date p & period ended \\ \hline & September 30 , & October 1 , & September 30 , & October 1 , \\ \hline & 2023 & 2022 & 2023 & 2022 \\ \hline Net sales & 692 & 705 & 2,112 & 2,018 \\ \hline Cost of goods sold & 496 & 531 & 1,544 & 1.553 \\ \hline Selling. general and administrative expense & 179 & 167 & 497 & 382 \\ \hline Operating profit & 17 & 7 & 71 & 83 \\ \hline Other income (expense), net & 38 & 22 & 53 & 79 \\ \hline Income before income taxes & 55 & 29 & 124 & 162 \\ \hline Income tax expense & 13 & 6 & 29 & 35 \\ \hline Net income & 42 & 23 & 95 & 127 \\ \hline Per share amounts: & & & & \\ \hline Basic and diluted earnings & 0.49 & 0.27 & 1.10 & 1.48 \\ \hline Average shares outstanding (a): & & & & \\ \hline Basic and diluted earnings & 86 & 86 & 86 & 86 \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline WK KELLOGG CO & & \\ \hline COMBINED BALANCE SHEET (Unaudited) & & \\ \hline (millions, except per share data) & & \\ \hline & September 30 , & December 31 , \\ \hline & 2023 & 2022 \\ \hline Current assets & & \\ \hline Cash and cash equivalents & 64 & $ \\ \hline Accounts receivable, net & 329 & 229 \\ \hline Inventories, net & 326 & 431 \\ \hline Other current assets & 20 & 10 \\ \hline Total current assets & 739 & 670 \\ \hline Property, net & 721 & 645 \\ \hline Goodwill & 53 & 53 \\ \hline Other intanqibles & 57 & 57 \\ \hline Postretirement plan assets & 270 & - \\ \hline Other assets & 26 & 11 \\ \hline Total assets & 1,866 & 1,436 \\ \hline Current liabilities & & \\ \hline Notes payable & 164 & $ \\ \hline Current maturities of lonq-term debt & 8 & - \\ \hline Accounts payable & 474 & 473 \\ \hline Due to related parties & 30 & 11 \\ \hline Accrued advertising and promotion & 126 & 103 \\ \hline Accrued salaries and wages & 54 & 32 \\ \hline Other current liabilities & 75 & 47 \\ \hline Total current liabilities & 931 & 666 \\ \hline Long-term debt & 487 & - \\ \hline Deferred income taxes & 96 & 63 \\ \hline Pension liability & 130 & - \\ \hline Nonpension postretirement liability & 15 & 15 \\ \hline Other liabilities & 11 & 5 \\ \hline Commitments and contingencies (Note 9) & & \\ \hline Equity & & \\ \hline Net parent investment & 223 & 725 \\ \hline Accumulated other comprehensive income (loss) & (27) & (38) \\ \hline Total equity & 196 & 687 \\ \hline Total liabilities and equity & 1,866 & 1,436 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline \multicolumn{3}{|l|}{ WK KELLOGG CO } \\ \hline \multicolumn{3}{|l|}{ COMBINED STATEMENT OF CASH FLOWS (Unaudited) } \\ \hline \multirow[t]{4}{*}{ (millions) } & & \\ \hline & \multicolumn{2}{|c|}{ Year-to-date period ended } \\ \hline & September 30 , & October 1 , \\ \hline & 2023 & 2022 \\ \hline \multicolumn{3}{|l|}{ Operating activities } \\ \hline Net income & 95 & 127 \\ \hline \multicolumn{3}{|l|}{ Adjustments to reconcile net income to operating cash flows: } \\ \hline Depreciation & 49 & 48 \\ \hline Pension and postretirement benefit plan expense (benefit) & (52) & (69) \\ \hline Stock compensation & 3 & 2 \\ \hline Other & 2 & 2 \\ \hline Postretirement benefit plan contributions & (1) & (1) \\ \hline \multicolumn{3}{|l|}{ Changes in operating assets and liabilities } \\ \hline Trade receivables & (92) & (130) \\ \hline Inventories & 106 & (88) \\ \hline Accounts payable & 9 & 137 \\ \hline Due to/from related parties & 13 & (2) \\ \hline Accrued advertising and promotion & 22 & 44 \\ \hline Accrued salaries and wages & 22 & 4 \\ \hline All other current assets and liabilities & 8 & (21) \\ \hline Net cash provided by (used in) operating activities & 184 & 53 \\ \hline \multicolumn{3}{|l|}{ Investing activities } \\ \hline Additions to properties & (93) & (38) \\ \hline Property damage recoveries from insurance proceeds & 4 & - \\ \hline Net cash provided by (used in) investing activities & (89) & (38) \\ \hline \multicolumn{3}{|l|}{ Financing activities } \\ \hline Proceeds from borrowings under the Credit Agreement & 664 & - \\ \hline Payment of financing fees & (7) & - \\ \hline Dividend to parent & (663) & - \\ \hline All other net transfer (to)/from parent & (25) & (15) \\ \hline Net cash provided by (used in) financing activities & (31) & (15) \\ \hline Increase (decrease) in cash and cash equivalents & 64 & - \\ \hline Cash and cash equivalents at beginning of period & - & - \\ \hline Cash and cash equivalents at end of period & 64 & s \\ \hline \multicolumn{3}{|l|}{ Supplemental cash flow disclosures of non-cash investing activities: } \\ \hline Additions to properties included in accounts payable & 27 & 12 \\ \hline \multicolumn{3}{|l|}{ Supplemental cash flow disclosures of non-cash financing activities: } \\ \hline Contribution of certain assets and liabilities to WK Kellogg Co by parent & 143 & $ \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline WK KELLOGG CO & & & & \\ \hline COMBINED STATEMENT OF INCOME (Unaudited) & & & & \\ \hline (millions, except per share data) & & & & \\ \hline & Quarter ended & & Year-to-date p & period ended \\ \hline & September 30 , & October 1 , & September 30 , & October 1 , \\ \hline & 2023 & 2022 & 2023 & 2022 \\ \hline Net sales & 692 & 705 & 2,112 & 2,018 \\ \hline Cost of goods sold & 496 & 531 & 1,544 & 1.553 \\ \hline Selling. general and administrative expense & 179 & 167 & 497 & 382 \\ \hline Operating profit & 17 & 7 & 71 & 83 \\ \hline Other income (expense), net & 38 & 22 & 53 & 79 \\ \hline Income before income taxes & 55 & 29 & 124 & 162 \\ \hline Income tax expense & 13 & 6 & 29 & 35 \\ \hline Net income & 42 & 23 & 95 & 127 \\ \hline Per share amounts: & & & & \\ \hline Basic and diluted earnings & 0.49 & 0.27 & 1.10 & 1.48 \\ \hline Average shares outstanding (a): & & & & \\ \hline Basic and diluted earnings & 86 & 86 & 86 & 86 \\ \hline & & & & \\ \hline & & & & \\ \hline \end{tabular} \begin{tabular}{|c|c|c|} \hline WK KELLOGG CO & & \\ \hline COMBINED BALANCE SHEET (Unaudited) & & \\ \hline (millions, except per share data) & & \\ \hline & September 30 , & December 31 , \\ \hline & 2023 & 2022 \\ \hline Current assets & & \\ \hline Cash and cash equivalents & 64 & $ \\ \hline Accounts receivable, net & 329 & 229 \\ \hline Inventories, net & 326 & 431 \\ \hline Other current assets & 20 & 10 \\ \hline Total current assets & 739 & 670 \\ \hline Property, net & 721 & 645 \\ \hline Goodwill & 53 & 53 \\ \hline Other intanqibles & 57 & 57 \\ \hline Postretirement plan assets & 270 & - \\ \hline Other assets & 26 & 11 \\ \hline Total assets & 1,866 & 1,436 \\ \hline Current liabilities & & \\ \hline Notes payable & 164 & $ \\ \hline Current maturities of lonq-term debt & 8 & - \\ \hline Accounts payable & 474 & 473 \\ \hline Due to related parties & 30 & 11 \\ \hline Accrued advertising and promotion & 126 & 103 \\ \hline Accrued salaries and wages & 54 & 32 \\ \hline Other current liabilities & 75 & 47 \\ \hline Total current liabilities & 931 & 666 \\ \hline Long-term debt & 487 & - \\ \hline Deferred income taxes & 96 & 63 \\ \hline Pension liability & 130 & - \\ \hline Nonpension postretirement liability & 15 & 15 \\ \hline Other liabilities & 11 & 5 \\ \hline Commitments and contingencies (Note 9) & & \\ \hline Equity & & \\ \hline Net parent investment & 223 & 725 \\ \hline Accumulated other comprehensive income (loss) & (27) & (38) \\ \hline Total equity & 196 & 687 \\ \hline Total liabilities and equity & 1,866 & 1,436 \\ \hline \end{tabular}