3. Arrange the following accounts into a Balance Sheet and an Income Statement in a proper manner! (15 points) Cost of goods sold Cash Depreciation Interest expense Selling and administrative Accounts payable Net plant and equipment Sales Accounts receivable Notes payable Long-term debt Inventory Common stock Retained earnings 22,224,580 441,000 1.366.680 478,240 3,867,500 889,000 16,122,400 30.499,420 708,400 2,030,000 5,320,000 1,037,120 .350,000 9,719,920 4. Find the following financial ratios from the previously arranged Balance Sheet and Income Statement! (15 points) a. Quick ratio b. Inventory turnover c. Times interest earned ratio d. Profit margin e. ROE