Solve the system of equations using the substitution method. 
Definitions:
New Bonds
Securities that have been recently issued, representing loans from investors to issuers such as corporations or governments with a commitment to pay interest and return principal at specified dates.
Cash Ratio
A liquidity ratio that measures a company's ability to pay off its short-term liabilities with its cash and cash equivalents.
Average Collection Period
The average number of days it takes for a business to receive payment from its customers for invoices issued.
Total Asset Turnover
A financial ratio that measures the efficiency of a company's use of its assets in generating sales revenue; calculated by dividing sales by total assets.
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