A) Create a balance sheet based on the following information:

Cash 1500000

Shareholding 500000

Real estate 7200000

Accounts payable 1225000

Trade receivables 800000

Unpaid income tax 180000

Machinery and equipment 2500000

Long-term bonds 4200000

Unallocated equity 700000

Share capital 5900000

Long-term bonds are for 12 years and 12 annual maturities remaining.

Unallocated equity is based on the amount after the approved dividend payment to shareholders, which is unpaid at the end of the year and amounts to 5% of the share capital.

The company has owned the shareholding for several years and plans are to continue the ownership

B) Enter the working capital ratio and equity ratio.