LOWE'S Balance Sheets (in millions) Fiscal 2013 Fiscal 2012 Amount Percent Amount Percent Assets Current Assets Cash Short-term Investments Inventory Other Current Assets $ 391 1.2% $ 541 1.7% 185 0.6 125 0.4 9,127 27.9 8,600 26.3 593 1.8 Property and Equipment, Net 20,834 63.6 518 21,477 65.7 1.6 Other Assets 1,602 4.9 Total Assets $32,732 100.0% 1,405 $32,666 100.0% 43 Liabilities and Stockholders' Equity Current Liabilities $ 8,876 27.1% $ 7,708 23.6% Long-term Liabilities 12,003 36.7 11,101 34.0 Total Liabilities 20,879 Stockholders' Equity 63.8 11,853 36.2 18,809 57.6 13,857 42.4 Total Liabilities and Stockholders' Equity $32,732 100.0% $32,666 100.0% LOWE'S Income Statements (in millions) Fiscal 2013 Fiscal 2012 Amount Percent Amount Percent Net Sales Revenue Cost of Sales $53,417 100.0% $50,521 100.0% 34,941 65.4 33,194 65.7 Gross Profit 18,476 34.6 17,327 34.3 Operating and Other Expenses 14,327 26.8 13,767 27.3 Interest Expense 476 0.9 423 0.8 Income Tax Expense 1,387 2.6 1,178 2.3 Net Income $ 2,286 4.3% $ 1,959 3.9% Question: Please calculate the Fixed Asset Turnover Ratio and Receivables Turnover Ratio by showing its manual calculation respectively