1. Balance Sheet and Income Statement Items of ABC Co. are given you as mixed.

ITEMS NAME	AMOUNT (TL)	ITEMS NAME	AMOUNT (TL)
Extraordinary revenues & profits	60.000	Trade Payables	100.000
Net profit of the year	200.000	Order Advances Received	30.000
Gross Sales	1.000.000	Taxes &Funds Payable	20.000
Marketable Securities	50.000	Due to Personnel	10.000
Tangible Fixed Assets	400.000	Other Receivables	25.000
Tradeable Merchandises	200.000	Financial Loans (long)	200.000
Other Current Assets	25.000	Extraordinary expense & losses	40.000
Sales Discounts	50.000	Financial Fixed Assets	100.000
COGS	550.000	Capital Reserve Fund	50.000
Intangible fixed Assets	100.000	Profit Reserve Fund	100.000
Income & Profit from other Ordinary Operations	50.000	Expense & Losses from other Ordinary Operations	40.000
Financial Loans (short)	40.000	Trade Receivables	100.000
Operating Expense	200.000	Financial Expenses	10.000
Provision for Corporation Taxes & other legal duties	20.000	Paid-in CAPITAL	?

1. Form Balance Sheet of ABC (25 points)
2. Form Income Statements of ABC (20 points)
3. Calculate Current Ratio (5 points)
4. Calculate Financial Leverage Ratio (5 points)
5. Calculate ROE (Return on Equity) (5 points)