Apple Inc. has the following information as of September 30, 2023:

Accounts	Amount ($)
Cash	30,000,000
Accounts Receivable	20,000,000
Inventory	15,000,000
Accounts Payable	10,000,000
Short-term Debt	5,000,000
Common Stock	50,000,000
Retained Earnings	25,000,000

Requirements:

1. Create a classified Balance Sheet.
2. Compute the Quick Ratio.
3. Determine the Working Capital.
4. Evaluate Apple's liquidity position.
5. Discuss any financial risks based on the Balance Sheet.