1. Analyze the following Statement of Financial Position

STATEMENT OF FINANCIAL POSITION
ASSET		PASSIVE
CURRENT ACTIVE		CURRENT LIABILITIES
Cash and eq. Cash	10,000	Trade accounts payable	8,000
Accounts receivable		Other accounts payable	9,804
Accounts receivable		Taxes and contributions to pay	3,000
Prov. Cob dubious account	37,500	Bank loan	8,600
Goods	210,000	TOTAL CTE LIABILITIES	29,404
Services and others in advance	26,000
Short-term investments	8,000	NON-CURRENT LIABILITIES
TOTAL CURRENT ASSETS	291,500	Bank loan	70,596
		TOTAL CTE LIABILITIES	70,596
NON-CURRENT ASSET		TOTAL LIABILITIES	100,000
		PATRIMONY
Properties, machines and equipment		Capital	140,000
accumulated depreciation	109,330	Acumulated results	60,000
Accounts receivable	2,000	Result of the excersice	102,830
TOTAL NON-CURRENT ASSETS	111,330	TOTAL ASSETS	302,830
TOTAL ASSETS	402,830	TOTAL LIABILITIES AND EQUITY	402,830

• What is the financial structure reported by the ESF?
• How is the company's liquidity oriented?
• How is the company's debt composed?
• What is the strength of the company's equity?
• Does the company have working capital?