Did I do the calculations correct?

Liabilities and Shareholders' Equity Current liabilities Shareholders' Equity Proprietorship Capital 375,000 Partnership Capital Share capital Retained earnings Due to relatives Convert 25% of balance to share capital - repay 75% using venture capital short term loan Proprietorship capital Convert full balances to share capital Partnership capital Convert full balances to share capital Share capital Proprietor + Partnership capital +25% of due from relatives converted Adjust final accounts receivable balances to reflect a 40 day collection cycle - difference to cash (use 360 days) Adjust final inventory balances to reflect 72 days on hand - difference to cash (use 360 days) Adjust final accounts payable balances to reflect a turnover ratio of 90 days - difference to cash (use 360 days) Liabilities and Shareholders' Equity Current liabilities Shareholders' Equity Proprietorship Capital 375,000 Partnership Capital Share capital Retained earnings Due to relatives Convert 25% of balance to share capital - repay 75% using venture capital short term loan Proprietorship capital Convert full balances to share capital Partnership capital Convert full balances to share capital Share capital Proprietor + Partnership capital +25% of due from relatives converted Adjust final accounts receivable balances to reflect a 40 day collection cycle - difference to cash (use 360 days) Adjust final inventory balances to reflect 72 days on hand - difference to cash (use 360 days) Adjust final accounts payable balances to reflect a turnover ratio of 90 days - difference to cash (use 360 days)