INR millions Trade receivables Less provision for doubtful receivables Trade receivables, net Total assets Revenue from operations 2018 2017 2016 $52,229.0 $43,391.8 $45,946.3 306.9 318.4 448.2 $51,922.1 $43,073.4 $45,498.1 $140,958 $146,544 $127,375 158,042 174,943 142,555 Required a. Calculate days sale outstanding (DSO) for 2018 and 2017. Note: Round amount your final answer) to one decimal place (for example, enter 6.8 for 6.77555). DSO for 2018 DSO for 2017 days days b. Determine the total amount that customers owe Lupin each year. Note: Round dollar amount (your final answer) to one decimal place (for example, enter 6.8 for 6.77555). Amount owed in 2018 $ Amount owed in 2017 $ Amount owed in 2016 $ What proportion of trade receivables is doubtful each year? Note: Round percentage (your final answer) to two decimal places (for example, enter 0.66% for 0.6555%). % % 2018: Proportion of AR that is doubtful 2017: Proportion of AR that is doubtful 2016: Proportion of AR that is doubtful % d. From this ratio, what do we conclude about the quality of its trade receivables over time? We can conclude that the quality of receivables has over time