Just need B. C. part of D. & part of E.

McEwan Industries sells on terms of 3/10, net 30, Total sales for the year are $1,214,500; 40% of the customers pay on the 10th day and take discounts, while the other 60% pay, on average, 88 days after their purchases. Assume 365 days in year for your calculations. The data has been collected in the Microsoft Excel Online file below. Open the spreadsheet and perform the required analysis to answer the questions below