Assets 2023 2022 Current assets Cash and cash equivalents $ 378,869 $ 158,878 Receivables 120,547 108,028 Inventories 376,085 396,199 Prepaid expenses 22,107 17,859 Income taxes receivable 23,347 44,071 Total current assets 920,955 725,035 Property and equipment, at cost Land 1,151,812 1,097,985 Buildings and leasehold improvements 2,629,795 2,445,509 Machinery and equipment 2,783,802 2,695,366 Finance lease right-of-use assets 99,764 75,060 Construction in process 169,796 92,331 6,834,969 6,406,251 Less accumulated depreciation and amortization 2,620,149 2,425,709 Net property and equipment 4,214,820 3,980,542 Other assets, net of amortization 192,153 187,219 Goodwill 615,342 612,934 Total assets $ 5,943,270 $ 5,505,730 Liabilities and Shareholders' Equity Current liabilities Current maturities of long-term debt and finance lease obligations $ 52,861 $ 24,466 Accounts payable 560,546 588,783 Accrued expenses Wages and related taxes 78791 87,022 Property taxes 51,109 47,556 Insurance accruals 28,856 25,795 Other 154,962 131,056 Total current liabilities 927,125 904,678 Long-term debt and finance lease obligations, net of current maturities 1,620,513 1,663,403 Deferred income taxes 543,598 520,472 Insurance accruals, net of current portion 32,312 27,957 Other long-term liabilities 159,056 148,382 Total liabilities 3,282,604 3,264,892 Commitments and contingencies Shareholders' equity Preferred stock, no par value, none issued Common stock, no par value, 37,263,248 and 37,111,667 shares issued and outstanding at April 30, 2023 and 2022, respectively 110,037 79,412 Retained earnings 2,550,629 2,161,426 Total shareholders' equity 2,660,666 2,240,838 Total liabilities and shareholders' equity $ 5,943,270 $ 5,505,730 1. Identify and compute operating assets in 2023; and 2022 No decimal places. 2. identify and compute operating liabilities in 2023 and 2022.No decimal places. 3. Identify and compute net operating assets in 2023 and 2022.No decimal places. 4. Identify and compute non-operating assets in 2023 and 2022.No decimal places 5. Identify and compute non-operating liabilities in 2023 and 2022.No decimal places 6. Identify and compute net non-operating liabilities in 2023 Blank 1 and 2022 Blank 2. No decimal places 7. NOPAT is in 2023. Assume a statutory tax rate of 24%. (no decimal places). 8. RNOA is in 2023. Assume a statutory tax rate of 24%. (as a percent with two decimal places 9. NOPM is in 2023. Assume a statutory tax rate of 24%. (as a percent with two decimal places 10. NOAT is 1 times in 2023. Assume a statutory tax rate of 24%. (two decimal places ). 11. Recall that ROE = RNOA + non-operating return. How do the operating and non-operating portions of ROE compare? What does this tell you? Include the use of debt (financial leverage) in your discussion.