Provide input into cells shaded in yellow in this template. Use mathematical formulas with cell references to work with these data from the comparative balance sheets of Rollaird Company and perform financial analysis. The data for December 31, 2022 and December 31, 2021 are as follows:

Accounts receivable (net): 460,000 (2022),400,000 (2021)
Inventory: 780,000 (2022),650,000 (2021)
Total assets: 3,164,000 (2022),2,800,000 (2021)

What are the values that need to be inputted into the shaded cells in the template?