The following table summarizes some of the key financial data from Copeland Corporation (unit: thousand dollars except ratio figures). a) Determine the accounts receivables, b) Determine the amount of current liabilities, c) Calculate the amount of long-term debt, d) Calculate the return on common equity. Item Value Cash and marketable securities $10,000 Fixed assets $90,000 Sales $200,000 Net income $15,000 Inventory $150,000 Current ratio 4.20 Average collection period 91.25 days Long-term debt $200,000