Assume you are an analyst evaluating Mesco Company. The following data are available in your financial analysis (unless otherwise indicated, all data are as of December 31, Year 5): Retained earnings, December 31, Year 4 ..... $98,000 18 days Gross profit margin ratio Acid-test ratio Noncurrent assets Days' sales in inventory 25% 2.5 to 1 $280,000 Days' sales in receivables Shareholders' equity to total debt Sales (all on credit) 4 to 1 $920,000 45 days Common stock: $15 par value; 10,000 shares issued and outstanding; issued at $21 per share Required: Using these data, construct the December 31, Year 5, balance sheet for your analysis. Operating expenses (excluding taxes and cost of goods sold for Year 5) are $180,000. The tax rate is 40%. Assume a 360-day year in ratio computations. No cash dividends are paid in either Year 4 or Year 5. Current assets consist of cash, accounts receivable, and inventories.