This is an excerpt of a financial statement for company ABC. Fill in the blank. (Unit: Millions) I. Sales Revenue II. COGS Gross Profit IV. SG&A V. Operating Profit VI. Non-Operating Income VII. Non-Operating Expense V Eamings Before Tax IX. Tax Expense X. Net Income Income Statement Y2020 Y2019 271,437 259,104 154,399 153,569 A B 17,486 12,017 1,490 2,698 5,576 1,964 13,399 12,752 C 10,263 9,948 Statement of Financial Position Y2020 Y2019 Asset I. Curret Asset 133,723 114,732 Cash and Cash Equivalent 9,141 11,259 Accounts Receivable 22,176 32,824 Allowance for Doubtful Account (21) (38) Inventory 90,508 108,334 Prepaid Expense II. Non-Current Asset Land Total Asset I. Current Liabilities II. Non-Current Liabilities Total Liabilities I. Share Capital-Ordinary II. Retained Earnings Total Shareholder's Equity Total Liabilities & Total Shareholder's Equity 27,859 27,163 4,990 4,990 161,582 141,895 Total Liabilities 60,127 50,827 430 306 60.557 51,133 Equity 8,125 8,125 92,900 82,637 101,025 90,762 161,582 141,895 Cashflow Statement (Unit: in millions) Y2020 I. Cashflow from Operating Activities 2,467 II. Cashflow from Investing Activities D III, Cashflow from Financing Activities 0 IV. Changes in Cash E V. Beginning balance in Cash VI. Ending balance in Cash H. What is the dividend payout ratio for 2020? 1. What is the cash to debt coverage ratio for 2020? J. What is the free cash flow of the company for 2020