Use the following information for Transylvania Railroad: - Long-term debt ratio: 0.4 - Times-interest-earned: 5.0 - Current ratio: 2.2 - Quick ratio: 1.0 - Cash ratio: 0.2 - Inventory turnover: 3.3 - Receivables collection period: 73.0 days - Tax rate =0.40 Work out the missing entries. For this problem, use the following definitions: Inventory turnover = COGS / average inventory Receivables collection period = average receivables / (sales / 365). (Enter your answers in millions. Do not round intermediate calculations. Round your answers to 2 decimal places.) \begin{tabular}{|l|r|r|} \hline \multicolumn{2}{|c|}{ Balance Sheet } \\ \hline \multicolumn{2}{|c|}{ (\$ in millions) } \\ \hline \multicolumn{2}{|c|}{ December 2015 } & December 2014 \\ \hline Cash & & 28.00 \\ \hline Accounts receivable & & 43.20 \\ \hline Inventory & & 34.80 \\ \hline Total current assets & & 106.00 \\ \hline Fixed assets (net) & & 118.00 \\ \hline Total & & 224.00 \\ \hline Notes payable & & 20.80 \\ \hline Accounts payable & & 15.80 \\ \hline Total current liabilities & & 36.00 \\ \hline Long-term debt & & 66.60 \\ \hline Equity & & 120.80 \\ \hline Total & & 224.00 \\ \hline \end{tabular} \begin{tabular}{|l|r|} \hline \multicolumn{2}{|c|}{ Income Statement } \\ \hline \multicolumn{1}{|c|}{ (\$ in millions) } & \\ \hline Sales & \\ \hline Cost of goods sold & \\ \hline Selling, general, and administrative expenses & \\ \hline Depreciation & \\ \hline EBIT & \\ \hline Interest & \\ \hline Earnings before tax & \\ \hline Tax & \\ \hline Earnings available for common stock \\ \hline \end{tabular}