only draw a cashflow for the answers please

only a cashflow diagram

The following table summarizes some of key financial data for Copeland Corporation (unit: thousand dollars except ratio figures): (a) Determine the accounts receivables. (b) Determine the amount of current liabilities. (c) Calculate the amount of long-term debt. (d) Calculate the return on common equity. Value Sales Item Cash and marketable securities Fixed assets Sales Net income Inventory Current ratio Average collection period Long-term debt $10,000 $90,000 $200,000 $15,000 $150,000 4.20 91.25 days $200,000