Please help me find the solution to the these questions using an EXCEL FORMULA and the AVERAGE function . Answers go on the yellow portion:

For both the current year and one year ago, compute the following ratios: (1-a) Compute days' sales uncollected. (1-b) Determine if days' sales uncollected improved or worsened in the current year. (2-a) Compute accounts receivable turnover. (2-b) Determine if accounts receivable turnover ratio improved or worsened in the current year. (3-a) Compute inventory turnover. (3-b) Determine if inventory turnover ratio improved or worsened in the current year. (4-a) Compute days' sales in inventory. (4-b) For each ratio, determine if days' sales in inventory improved or worsened in the current year. \begin{tabular}{|c|c|c|c|c|} \hline & A & B & C & D \\ \hline 1 & & & & \\ \hline 2 & \multicolumn{2}{|c|}{ Simon Company's year-end balance sheets follow. } & & \\ \hline 3 & & & & \\ \hline 4 & At December 31 & Current Year & 1 Year Ago & 2 Years Ago \\ \hline 5 & Assets & & & \\ \hline 6 & Cash & $31,800 & $35,625 & $37,800 \\ \hline 7 & Accounts receivable, net & 89,500 & 62,500 & 50,200 \\ \hline 8 & Merchandise inventory & 112,500 & 82,500 & 54,000 \\ \hline 9 & Prepaid expenses & 10,700 & 9,375 & 5,000 \\ \hline 10 & Plant assets, net & 278,500 & 255,000 & 230,500 \\ \hline 11 & Total assets & $523,000 & $445,000 & $377,500 \\ \hline 12 & Liabilities and Equity & & & \\ \hline 13 & Accounts payable & $129,900 & $75,250 & $51,250 \\ \hline 14 & Long-term notes payable & 98,500 & 1,01,500 & 83,500 \\ \hline 15 & Common stock, $10 par value & 163,500 & 163,500 & 163,500 \\ \hline 16 & Retained earnings & 131,100 & 104,750 & 79,250 \\ \hline 17 & Total liabilities and equity & $523,000 & $343,500 & $377,500 \\ \hline \end{tabular} The company's income statements for the current year and one year ago follow. Assume that all sales are on credit: \begin{tabular}{|c|c|c|c|c|} \hline For Year Ended December 31 & \multicolumn{2}{|c|}{ Current Year } & \multicolumn{2}{|c|}{1 Year Ago } \\ \hline Sales & & $673,500 & & $532,000 \\ \hline Cost of goods sold & $411,225 & & $345,500 & \\ \hline Other operating expenses & 209,550 & & 134,980 & \\ \hline Interest expense & 12,100 & & 13,300 & \\ \hline Income tax expense & 9,525 & & 8,845 & \\ \hline Total costs and expenses & & 642,400 & & 502,625 \\ \hline Net income & & $31,100 & & $29,375 \\ \hline Earnings per share & & $1.90 & & $1.80 \\ \hline \end{tabular} \begin{tabular}{l|r|} \hline Days in year: & 365 \\ \hline \end{tabular} Required: Compute the following: \begin{tabular}{l|l|l|l|l|} \hline \multicolumn{2}{|c|}{ Current Year } & & & \\ \hline 1. Days' sales uncollected. & & & & \\ 2. Accounts receivable turnover & & & & \\ \hline 3. Inventory turnover & & & & \\ \hline 4. Days' sales in inventory & & & & \\ \hline \end{tabular}