13. Analyze the financial performance of Procter & Gamble for the year 2023. Using the following data, prepare an income statement, balance sheet, and statement of cash flows: total sales $20,000,000, COGS $12,000,000, operating expenses $6,000,000, interest expense $500,000, tax expense $800,000, cash $1,000,000, accounts receivable $2,000,000, inventory $1,500,000, property, plant, and equipment $5,000,000, accounts payable $1,000,000, long-term debt $3,000,000, and equity $4,500,000. Discuss the implications of the financial statements on the company’s performance and strategic decisions.