Given the following information, complete the balance sheet shown next.

Collection period $65$ days

Days$$ sales $in$ cash $30$ days

Current ratio $2\mathrm{.}1$

Inventory turnover $5$ times

Liabilities $to$ assets $80\%$

Payables period $36$ days

$(All$ sales are $on$ credit. All calculations assume $a365-$day year. The payables period $is$ based $oncostof$ goods sold.$)$