Use the following information for Transylvania Railroad: Long-term debt ratio: 0.6 Times-interest-earned: 5.0 Current ratio: 2.0 Quick ratio: 1.0 Cash ratio: 0.4 Inventory turnover: 3.0 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.) Balance Sheet ($ in millions) December 2015 December 2014 26.00 39.80 33.00 98.80 116.00 214.80 Cash Accounts receivable Inventory Total current assets Fixed assets (net) Total Notes payable Accounts payable Total current liabilities Long-term debt Equity Total 36.00 20.60 31.00 15.60 36.20 28.20 150.40 241.00 214.80 98.80 116.00 214.80 20.60 36.00 Total current assets Fixed assets (net) Total Notes payable Accounts payable Total current liabilities Long-term debt Equity Total 31.00 15.60 36.20 28.20 150.40 241.00 214.80 Income Statement ($ in millions) Sales 13.30 26.00 Cost of goods sold Selling, general, and administrative expenses Depreciation EBIT Interest Earnings before tax | Earnings available for common stock