13. Construct a balance sheet for the Nadim Company as of December 31, 2005, in as much detail as possible, using the following information. Make estimates as required, and state any assumptions you make: 2.2 2.0 55 days 17.6% Current ratio Acid-test ratio A/R year-end collection period Return on year-end equity Total debt to total equity ratio Net income to total sales Net income to total assets Sales for 2005 Cash and cash equivalents at year-end 1.2 10% 8% $24 million $1.4 million