4. (20 points) The account balances additional investments or dividends by Awesome of Awesome Travel Services at December 31 are listed below. There were no Travel Services during the year. Accounts payable Accounts receivable Cash Common stock Computer equipment Fees earned Rent expense $6,000 1,000 1,300 8,000 25,000 1.700 S12,000 Retained earnings (Jan. I1) 14,000 Supplies 18,000 Income taxes expense 4,000 Utilities expense 21,000 Wages expense 78,000 Supplies expense 10,000 Prepare an income statement, a statement of stockholders' equity, and a balance sheet as of December 31. 5. (5 points) The following data were taken from Miller Company's balance sheet: Dec. 31, Year 2 $150,000 75,000 Dec.31, Year 1 $105,000 Total liabilities Total stockholders' equity 60,000 (a) Compute the ratio of liabilities to stockholders' equity. Round your answer to one decimal place (b) Has the creditors' risk increased or decreased from December 31, Year I, to December 31, Ycar 22