4. Analyze the company's overall financial situation from a time series viewpoint. (2 marks) Information for the year 2019 Information for the year 2020 Marketable Securities 20,000.00 Marketable Securities 10,000.00 Accounts Receivable 60,000.00 Accounts Receivable 50,000.00 Inventory 30,000.00 Inventory 10,000.00 Number of shares outstanding 120,000.00 Number of shares outstanding 100,000.00 Other current assets 10,000.00 Other current assets 40,000.00 Propert, Plant and equipment 400,000.00 Propert, Plant and equipment 381,000.00 Machinery 80,000.00 Machinery 60,000.00 Furniture 15,000.00 Furniture 70,000.00 Vehicles 100,000.00 Vehicles 120,000.00 Paid in capital in excess of par value 600,000.00 Paid in capital in excess of par value 420,000.00 Par value of stock 1.00 Par value of stock 1.00 Notes payable 30,000.00 Notes payable 30,000.00 Accounts payable 30,000.00 Accounts payable 5,000.00 Long term loan 89,000.00 Long term loan 60,000.00 Short term loan 20,000.00 Short term loan 13,500.00 Dividends 18,900.00 Dividends 16,000.00 Cash 500,000.00 Cash 300,000.00 Accumulated depreciation 20,000,00 Accumulated depreciation 25,000.00 Sales 700,000.00 Sales 900,000.00 Depreciation expense 5,000.00 Depreciation expense 5,000.00 Selling expense 15,000.00 Selling expense 20,000.00 Cost of goods sold 450,000.00 Cost of goods sold 600,000.00 Research and development expense 30,000.00 Research and development expense 30,000.00 General and administrative expense 20,000.00 General and administrative expense 40,000.00 Interest expense 16,000.00 Interest expense Tax rate 35% Tax rate 10,000.00 35% Utilities expense 30,000.00 Beginning balance of retained earnings 237,800.00 Utilities expense Beginning balance of retained earnings 45,000.00 Mixgram