i need help calculating those using this spreadsheet:

• Inventory turnover
• Days inventory outstanding (DIO)
• Payables turnover
• Days payables outstanding (DPO)
• Cash conversion cycle

		Research Company, Inc.
		Income Statement
		For the Fiscal Years Ended September, 2021 and 2020 (000s)
						2021	2020
Sales
	Gross sales				$ 11,199	$ 9,193
	Returns and allowances			220	180
	Net sales					$ 10,979	$ 9,013
Cost of goods sold:
	Materials					$ 4,896	$ 4,203
	Overhead					326	302
	Other direct costs				218	139
	Total cost of goods sold			$ 5,440	$ 4,644
Gross Profit					$ 5,539	$ 4,369
Operating expenses:
	Research and development			$ 1,053	$ 914
	Sales and marketing				1,200	1,000
	General and administrative			2,825	2,358
	Total operating expenses			$ 5,078	$ 4,272
Operating income (EBIT)				$ 461	$ 97
Other income (expense):
	Interest income				$ 50	$ 38
	Interest expense				(146)	(95)
	Total other income (expense)			$ (96)	$ (57)
Net income before taxes				$ 365	$ 40
Income taxes					(124)	(13)
Net income					$ 241	$ 27
		Research Company, Inc.
		Balance Sheet
		As of September 30, 2021 (000s)
		Assets
Current Assets:				2021	2020
	Cash and cash equivalents			$ 799	$ 706
	Accounts receivable less allowance for doubtful
	accounts of $15,000 and $12,000, respectively	1,572	1,176
	Inventories				1,427	1,310
	Prepaid expenses				49	73
Total Current Assets				$ 3,847	$ 3,265
Property and Equipment:
	Equipment				$ 2,814	$ 2,402
	Office furniture, fixtures, and equipment		682	673
	Capitalized leases				692	366
	Subtotal					$ 4,188	$ 3,441
	Less accumulated depreciation			$ (2,854)	$ (2,750)
Net property and equipment			$ 1,334	$ 691
Total Assets					$ 5,181	$ 3,956
		Liabilities and Shareholders' Equity
Current liabilities				2021	2020
	Working Capital Line of Credit			$ 1,551	$ 1,252
	Accounts payable				437	383
	Accrued expenses				668	334
	Current installments of long-term debt		58	22
	Income taxes payable				124	14
Total current liabilities				$ 2,838	$ 2,005
Long-term liabilities
	Long-term debt				$ 215	$ 47
Total liabilities				$ 3,053	$ 2,052
Shareholders' equity
	Common stock, $0.01 par value, 4,112,000 shares issued
	and outstanding				$ 41	$ 41
	Additional paid-in-capital			1,677	1,677
	Retained earnings				410	186	410	'2019 R/E +2020 Net income - Dividends paid
Total shareholders' equity				$ 2,128	$ 1,904
Total Liabilities and Shareholders' Equity		$ 5,181	$ 3,956
		Research Company, Inc.
		Statement of Cash Flows
		For the Fiscal Years Ended September 30, 2021 and 2020 (000s)
Cash flows from operating activities:			2021	2020
	Net income				$ 241	$ 27
	Adjustments to reconcile net income to net cash provided
	by operating activities:
	Depreciation				104	100
Changes in operating assets and liabilities:
	Accounts receivable				(396)	178
	Inventories				(117)	(126)
	Prepaid expenses				24	(10)
	Net borrowings on credit line			299	100
	Accounts payable				54	40
	Accrued expenses				334	224
	Income taxes payable				110	5
Net cash provided by operating activities		$ 653	$ 538
Cash flows from investing activities:
	Purchases of property and equipment		$ (747)	$ (525)
Net cash flow from investing activities			(747)	(525)
Cash flows from financing activities:
	Net change in long-term debt			$ 204	$ 10
	Dividends paid				(17)	(15)
Net cash flow from financing activities:			$ 187	$ (5)
Net increase (decrease) in cash and cash equivalents	$ 93	$ 8
Cash and cash equivalents, beginning of year		706	698
Cash and cash equivalents, end of year			$ 799	$ 706