The following financial data are also available: a. Sales totaled Php 1,800,000 b. The gross profit margin was 25%. c. Inventory turnover was 6.0. d. There are 365 days in the year. e. The average collection period was 40 days. f. The current ratio was 1.60 g. The total asset turnover ratio was 1.20. h. The debt ratio was 60% Complete the 20xx balance sheet for ABD Industries using the information that follows it. Assets Cash Marketable Securities Accounts receivable Balance Sheet Inventories Total current assets Net fixed assets Total assets Liabilities and Stockholders' Equity Accounts payable Notes payable Accruals Total current liabilities Long-term debt Total liabilities Stockholders' equity Total liabilities and stockholders' equity 32,700 25,000 a b C e d 120,000 g 20,000 f i h 600,000