need answer for A. B. and C. thanks

ABS Corp. Financial Statements 2019 2018 Change Balance Sheet (Smillion) Assets Cash Account receivable Inventories Prepaid expense Property, plant and equipment(gross) Less: Accumulated depreciation Goodwill Total Asset $4,406 $6,150 $3,260 $1,553 $168,039 ($81,980) $4,395 $ 105,823 $2,011 $5,330 $3,167 $1,736 $160,139 ($ 75,941) $4,395 $100,837 $2,395 $820 $93 ($183) $7,900 ($6,039) $0 $4,986 1 2 3 3 5 5 7 3 3 Liabilities and Shareholders' equity Account payable Accrued liabilities Income Tax payable Long-term debt Common stock Additional paid in capital Retained earning Total Liability and Equity $2,420 $2,441 $514 $17,621 $915 $7,775 $74,137 $105,823 $2,463 $2,416 $559 $16,771 $1,065 $8,525 $69,038 $100,837 1 2 8 (943) $25 ($45) 5850 ($150) ($750) $5,099 $4.986 5 7 3 1 2 8 Income Statement (Smillion) Sales revenue Cost of goods sold Operating expenses Depreciation Interest expenses Gain on sales of equipment Income tax expense Net Income 2019 $74,430 $35,661 $12,134 $11,720 $528 $89 $3,619 $10,857 2018 $67,305 $34,876 $11,517 $10,519 $501 $0 $2,473 $7,419 $7,125 $785 $617 $1,201 $27 $89 $1,146 $3,438 5 5 3 3 0 1 Notes -In 2019 $15,000 million worth of new plant and equipment are added. -In 2019 one equipmemtis sold. -No items impacted retained earnings other than net income and dividends. -Tax rate is 25% 2 In 2019 ABS Corp received million cash from customers. The note shows that one equipment was sold in 2019. ABS Corp received million from sales of the equipment. The cash conversion cycle of ABS Corp for 2019 days (Round CCC to the nearest integer, 123.4 is rounded to the nearest Integer 123, or 456.7 is rounded to 457)