Given the Financial Statements, solve for the ratios

1. Accounts Receivable Turnover

2. Average Accounts Receivable

3. Days Sales Outstanding

4. Inventory Turnover

5. Accounts Payable Turnover

6. Average Inventory

7. Days Inventory on Hand

8. Average Accounts Payable

9. Days Accounts Payable Outstanding

10. Operating Cycle

11. Cash Operating Cycle

CONSOLIDATED BALANCE SHEETS (dollars in millions, except share and per share amounts) December 31, 2020 December 31, 2019 $ 97.1 $ 104.3 352.3 462.6 134.4 423.4 448.4 135.3 1,046.4 1,111.4 ASSETS Current assets: Cash and cash equivalents .... Trade receivables, less allowance for doubtful accounts of $13.0 and $11.4 as of December 31, 2020 and December 31, 2019, respectively. Inventories, net... Prepaid expenses and other assets Total current assets. Property, plant and equipment, net of accumulated depreciation of $528.9 and $488.1 as of December 31, 2020 and December 31, 2019, respectively. Deferred income taxes... Goodwill Intangible assets, net of accumulated amortization and impairment of S296.8 and $226.4 as of December 31, 2020 and December 31, 2019, respectively. Other assets Total assets. 352.0 25.7 563.7 408.6 175.1 673.7 430.8 109.1 $ 2,527.7 490.7 121.1 $ 2.980.6 $ 2.5 217.5 203.3 420.9 844.2 3,105.0 212.4 228.1 2.2 288.0 251.8 414.9 956.9 2,906.2 181.2 157.5 LIABILITIES AND STOCKHOLDERS' DEFICIENCY Current liabilities: Short-term borrowings.. Current portion of long-term debt Accounts payable Accrued expenses and other current liabilities. Total current liabilities.. Long-term debt... Long-term pension and other post-retirement plan liabilities Other long-term liabilities Stockholders' deficiency: Class A Common Stock, par value $0.01 per share: 900,000,000 shares authorized; 56,742,513 and 56,470.490 shares issued as of December 31, 2020 and December 31, 2019, respectively. Additional paid-in capital Treasury stock, at cost: 1,774,200 and 1,625,580 shares of Class A Common Stock as of December 31, 2020 and December 31, 2019, respectively. Accumulated deficit Accumulated other comprehensive loss Total stockholders' deficiency Total liabilities and stockholders' deficiency. 0.5 1,082.3 0.5 1,071.9 (35.2) (2,631.7) (277.9) (33.5) (2,012.7) (247.4) (1.221.2 $ 2.980.6 (1.862.0) $ 2,527.7 CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (dollars in millions, except share and per share amounts) Year Ended December 31, 2020 2019 $ 1,904.3 860.5 1,043.8 1,071.8 5.0 49.7 144.1 (0.5) (226.3) $ 2,419.6 1,052.2 1,367.4 1.316.6 3.9 12.8 (26.6) 60.7 196.6 14.6 Net sales Cost of sales Gross profit. Selling, general and administrative expenses Acquisition, integration and divestiture costs. Restructuring charges and other, net... Impairment charges.... Gain on divested assets. Operating (loss) income. Other expenses: Interest expense, net Amortization of debt issuance costs Gain on early extinguishment of debt Foreign currency gains, net Miscellaneous, net. Other expenses Loss from continuing operations before income taxes. Provision for income taxes Loss from continuing operations, net of taxes. Income from discontinued operations, net of taxes Net loss... Other comprehensive income (loss): Foreign currency translation adjustments) Amortization of pension related costs, net of tax bc) Pension re-measurement, net of tax Other comprehensive loss, net.. Total comprehensive loss... 243.3 26.8 (43.1) (6.0) 12.9 233.9 (460.2) 158.8 (619.0) Bell (1.9) 16.4 225.7 (165.0) 0.2 (165.2) 7.5 (157.7) (619.0) (d) 10.2 11.4 (52.1) (30.5) (649.5) (2.9) 9.0 (19.3) (13.2 $ $ (170.9) $ (11.59) $ Basic and Diluted (loss) earnings per common share: Continuing operations Discontinued operations. Net loss.. (3.11) 0.14 (2.97) $ (11.59) $ Weighted average number of common shares outstanding: Basic .. 53,081,321 53,401,324 53,401,324 Diluted 53,081,321 CONSOLIDATED STATEMENT OF STOCKHOLDERS' DEFICIENCY (dollars in millions, except share and per share amounts) Accumulated Additional Other Total Common Paid-In Treasury Accumulated Comprehensive Stockholders' Stock Capital Stock Deficit (Loss) Income Deficiency Balance, January 1, 2020 S0.5 $1,071.9 $(33.5) $(2,012.7) $(247.4) $(1.221.2) Treasury stock acquired, at cost (1.7) (1.7) Stock-based compensation amortization 10.4 10.4 Net loss... (619.0) (619.0) Other comprehensive (loss) income, ner) (30.5) (30.5 Balance, December 31, 2020 $0.5 $1,082.3 (35.2) $(2,631.7) $(277.9) $(1,862.0) Common Stock $0.5 Additional Paid-In Capital $1,063.8 Accumulated Other Total Treasury Accumulated Comprehensive Stockholders' Stock Deficit (Loss) Income Deficiency $(31.9) $(1.855.0) $(234.2) $(1,056.8) (1.6) (1.6) 8.1 (157.7) (157.7) (13.2) (13.2) $(33.5) $(2.012.7) $(247.4) $(1.221.2) Balance, January 1, 2019 Treasury stock acquired, at cost" Stock-based compensation amortization Net loss Other comprehensive (loss) income, ner Balance, December 31, 2019. 8.1 SO.S $1,071.9 CONSOLIDATED STATEMENTS OF CASH FLOWS (dollars in millions) Year Ended December 31, 2019 2020 $(619.0) $(157.7) 162.9 (1.9) 1.6 8.1 143.3 (6.0) 1.4 10.4 144.1 152.8 26.8 (0.5) 4.0 (43.1) 10.8 (29.8) 14.6 (26.6) 7.2 9.3 74.5 16.8 (73.2) (42.4) 76.7 (8.4) 8.0 (53.1) (9.9) 71.6 (9.8) (30.8) 33.4 (97.3) (12.1) (46.2) 26.6 (68.3) CASH FLOWS FROM OPERATING ACTIVITIES: Net loss.... Adjustments to reconcile net loss to net cash used in operating activities: Depreciation and amortization Foreign currency (gains) losses from re-measurement Amortization of debt discount... Stock-based compensation amortization Impairment charges. Provision (benefit) from deferred income taxes Amortization of debt issuance costs.. Gain on divested assets.. Pension and other post-retirement cost. Gain on early extinguishment of debt Paid-in-kind interest expense on the 2020 BrandCo Facilities Change in assets and liabilities: Decrease increase) in trade receivables. (Increase) decrease in inventories Decrease increase) in prepaid expenses and other current assets. (Decrease) increase in accounts payable.... (Decrease) increase in accrued expenses and other current liabilities Increase (decrease) in deferred revenue .. Pension and other post-retirement plan contributions Purchases of permanent displays Other, net.. Net cash used in operating activities CASH FLOWS FROM INVESTING ACTIVITIES: Capital expenditures... Proceeds from the sale of certain assets. Net cash (used in) provided by investing activities CASH FLOWS FROM FINANCING ACTIVITIES: Net increase (decrease) in short-term borrowings and overdraft. Borrowings under the 2020 BrandCo Facilities. Repurchases of the 5.75% Senior Notes.. Net borrowings (repayments) under the Amended 2016 Revolving Credit Facility Net borrowings (repayments) under the 2019 Term Loan Facility Repayments under the 2018 Foreign Asset-Based Term Loan Repayments under the 2016 Term Loan Facility. Payment of financing costs Tax withholdings related to net share settlements of restricted stock and RSUS Other financing activities Net cash provided by financing activities.. Effect of exchange rate changes on cash, cash equivalents and restricted cash Net increase (decrease) in cash, cash equivalents and restricted cash. Cash, cash equivalents and restricted cash at beginning of period Cash, cash equivalents and restricted cash at end of period) Supplemental schedule of cash flow information: Cash paid during the period for: Interest. Income taxes, net of refunds (10.3) 8:11 (29.0) 31.1 2.1 (10.3) (17.3) 4.3 880.0 (281.4) (133.5) (200.0) (62.6) 200.0 (31.4) (11.5) (122.0) (1.7) (0.3) 102.5 3.1 (2.0) 104.5 $ 102.5 (18.0) (15.3) (1.6) (0.9) 84.3 (1.1) 17.0 87.5 $ 104.5 $ 238.6 18.6 $ 194.6 9.9