Condensed financial data are presented below for the Phoenix Corporation:

	2019				2018
Accounts receivable		267,500			$	230,000
Inventory		312,500				257,500
Total current assets		670,000				565,000
Intangible assets		50,000				60,000
Total assets		825,000				695,000
Current liabilities		252,500				200,000
Long-term liabilities		77,500				75,000
Sales		1,640,000
Cost of goods sold		982,500
Interest expense		10,000
Income tax expense		77,500
Net income		127,500
Cash flow from operations		71,000
Cash flow from investing activities		(6,000	)
Cash flow from financing activities		(62,500	)
Tax rate		30	%

The interest coverage, Long-term debts to assets, In a common size balance sheet for 2019, accounts receivable is expressed as, In a common size income statement for 2019, cost of goods sold is expressed as: for 2019 is:

can you show me the calculations please