please use cell formulas.

\begin{tabular}{|c|c|c|c|c|} \hline & A & B & C & D \\ \hline \multicolumn{5}{|l|}{1} \\ \hline \multicolumn{5}{|l|}{2} \\ \hline \multicolumn{5}{|l|}{3} \\ \hline \multicolumn{5}{|l|}{4} \\ \hline 5 & \multicolumn{4}{|c|}{ The following information is reported on the financial statements of Speed Cycles, Inc. as of December 31, 2023: } \\ \hline \multicolumn{5}{|l|}{6} \\ \hline \multicolumn{5}{|l|}{7} \\ \hline 8 & Net sales & $430,000 & & \\ \hline 9 & Gross profit & 267,000 & & \\ \hline \multicolumn{5}{|l|}{10} \\ \hline 11 & & December 31, 2022 & December 31, 2023 & \\ \hline 12 & Accounts receivable & $172,000 & $206,000 & \\ \hline 13 & Inventory & 120,400 & 96,300 & \\ \hline \multicolumn{5}{|l|}{14} \\ \hline 15 & \multicolumn{3}{|c|}{ Calculate the following ratios. (Hint: Your formulas should include the =AVERAGE function.) } & \\ \hline 16 & Receivables turnover ratio & & Times & \\ \hline 17 & Inventory turnover ratio & & times & \\ \hline \\ \hline \multicolumn{5}{|l|}{19} \\ \hline 20 & & & & \\ \hline \end{tabular}