Alphabet Inc. (Google) provided the following balances as of September 30, 2023:

• Cash: $10,000,000
• Short-term Investments: $15,000,000
• Accounts Receivable: $8,500,000
• Inventory: $2,500,000
• Accounts Payable: $3,200,000
• Short-term Debt: $1,800,000
• Common Stock: $25,000,000
• Retained Earnings: $7,500,000

Requirements:

1. Prepare a Balance Sheet for Alphabet Inc. as of September 30, 2023.
2. Calculate the Current Ratio.
3. Determine the Quick Ratio.
4. Evaluate Alphabet's liquidity position.
5. Identify any potential issues Alphabet might face based on the Balance Sheet.