b) 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): (Shs) Shs Retained earnings, December 31m year 4 98,000 Gross profit margin ratio Acid-test ratio Noncurrent assets Days sales in inventory Days sales in receivables Sales (all on credit) Common stock: sh. 15 per value: 10,000 shares issued and outstanding: issued at sh. 21 per share. 25% 2.5 to 1 280,000 45 days 18 days 920,000 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 shs. 180,000. The tax rate is 40%. Assume a 360-day in ratio computations. No cash dividends are paid in either year 4 or year 5. Current assets consist of cash, accounts receivables and inventories. (20 marks)