Use the following information for Transylvania Railroad: Long-term debt ratio: 0.6 Times-interest-earned: 5.0 Current ratio: 2.4 Quick ratio: 1.0 Cash ratio: 0.4 Inventory turnover: 5.5 Receivables collection period: 36.5 days Tax rate = 0.25 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 30.00 45.00 37.00 112.00 120.00 232.00 Cash Accounts receivable Inventory Total current assets Fixed assets (net) Total Notes payable Accounts payable Total current liabilities Long-term debt Equity Total 40.00 21.00 35.00 16.00 37.00 35.00 160.00 245.00 232.00 18.62 Income Statement ($ in millions) Sales Cost of goods sold Selling, general, and administrative expenses Depreciation EBIT Interest Earnings before tax Tax Earnings available for common stock 30.00