my question is :

Financial ratios As you can see, someone has spilled ink over some of the entries in the balance sheet and income statement of Transylvania Railroad (Table 28.12). Can you use the following information to work out the missing entries? (Note: For this problem, use the following definitions: inventory turnover = COGS/average inventory; receivables collection period = average receivables/[sales/365].) . Long-term debt ratioc .4. Times-interest-earned: 8.0. Current ratio: 1.4. Quick ratio: 1.0. December 2012 December 2011 TABLE 28.12 Balance sheet and income Balance Sheet statement of Transylvania Cash 4 20 Railroad (figures in $ millions). Accounts receivable 34 Inventory 26 Total current assets 80 Fixed assets, net 25 Total 105 Notes payable 25 20 Accounts payable 30 35 Total current liabilities 55 Long-term debt 20 Equity 30 Total 115 105 Income Statement Sales Cost of goods sold Selling, general and administrative expenses 10 Depreciation 20 EBIT Interest Earnings before tax Tax Earnings available for common stock Cash ratio: .2. Inventory turnover: 5.0. Receivables collection period: 73 days. Tax rate = .4