Analyzing Accounts Receivable Lupin Pharmaceuticals, an Indian transnational pharmaceutical company, develops and markets a wide portfolio of branded and generic products. The company reported the following in its annual report. $ millions Trade receivables, gross Provision for doubtful receivables Current Year Prior Year Two Years Prior $52,229.0 $43,391.8 $45,946.3 306.9 Trade receivables, net $51,922.1 Total assets Revenue from operations 318.4 $43,073.4 140,958 146,544 158,042 174,943 448.2 $45,498.1 127,375 142.555 Required a. Calculate days sale outstanding (DSO) for the current and prior year. Note: Round answers to the nearest day, if applicable. Note: Do not round intermediate calculations, if applicable. Days Sales Outstanding (DSO) Current Year: Prior Year: 119.9 x 89.9 x b. Compute the cash flow impact in the current year owing to the change in the DSO during the year. Note: Do not use a negative sign. Note: Round answers to the nearest dollar, if applicable. Note: Do not round intermediate calculations, if applicable. Cash flow effect of DSO change: $0 c. Determine the total amount that customers owe Lupin each year. Note: Round answers to one digit after the decimal, if applicable. Enter 3.44 as 3.4 or 3.45 as 3.5. $ millions Amount customers owe Lupin: $ Current Year Prior Year Two Years Prior 51,922.1 x $ 43,073.4 x $ 45,498.1 x