INR millions 2018 2017 2016 Trade receivables $52,229.0 $43,391.8 $45,946.3 Less provision for doubtful receivables 306.9 318.4 448.2 Trade receivables, net $51,922.1 $43,073.4 $45,498.1 Total assets $140,958 $146,544 $127,375 Revenue from operations 158,042 174,943 142,555 Required a. Calculate days sale outstanding (DSO) for 2018 and 2017. Note: Round amount (your final answer) to one decimal place (for example, enter 6.8 for 6.77555). DSO for 2018 DSO for 2017 120.3 x days 90.3 x days b. Determine the total amount that customers owe Lupin each year. Note: Round dollar amount (your final answer) to one decimal place (for example, enter 6.8 for 6.77555). Amount owed in 2018 $ 52,229 Amount owed in 2017 $ 43,391.8 Amount owed in 2016 $ 45,946.3 c. What proportion of trade receivables is doubtful each year? Note: Round percentage (your final answer) to two decimal places (for example, enter 0.66% for 0.6555%). 0.6 % X 0.7% X 2018: Proportion of AR that is doubtful 2017: Proportion of AR that is doubtful 2016: Proportion of AR that is doubtful 0.98 % d. From this ratio, what do we conclude about the quality of its trade receivables over time? increased e We can conclude that the quality of receivables has over time