BALANCE SHEET Percent ASSETS 2018 of Total 2017 Percent of Total Percent Change $ 100 0.1% 2.1% 2.1% 3,000 $ 3.100 3.000 38,000 -96.8% 0.0% 2.1% 37.9% 44.7% 25.0% 27% 1.4% 4,000 50 0% 55.000 2.000 L1.000 5.61.100 0.7% 0.0% Current Assets Cash Marketable Securities Accounts Receivable net Inventory Prepaid Expense Total Current Assets Long-term Assets Cash Restricted for LT Asset Acquisition Fixed Assets Property Equipment net Investments NA 2 $448.100 421% 32.9% 270% $ 900 06% $ 900 06% 0.0% 30.000 2776% 2419 $40.000 45,000 12.000 27 3089 35.000 00% -222 B.000 082 Total Longerm Assets 53000 S. Total Assets 57.99 1000 SZ 5140000 51 1000" OS Percent Percent Percent 2018 of Total 2017 of Total Change 2.1% -33.3% -33.3% $ 2,000 2,000 6,000 4,000 $ 14,000 1.4% $ 3,000 1.4% 3,000 4.1% 5,000 2.8% 5.000 9.7% $ 16.000 2.1% 3.4% 3.4% 20.0% -20.0% -12.5% 11.0% BALANCE SHEET LIABILITIES AND NET ASSETS Current Liabilities Wages Payable Accounts Payable Notes Payable Current Portion of Mortgage Pay. Total Current Liabilities Long-term Liabilities Mortgages Payable Total Long-term Liabilities Total Liabilities Net Assets Unrestricted Temporarily Restricted Permanently Restricted Total Net Assets LIABILITIES AND NET ASSETS $ 12000 $ 12.000 $ 26,002 8.3% $ 16.000 8.3% $ 16.000 17.9% $ 32.000 11.0% 11.0% 21.9% 1-25.0% -25.0% -18.8% $ 84,100 4,900 58.0% $ 85,100 3.4% 1.900 20.7% 27.000 82.1% $114.000 100.0% $146.000 58.3% 1.3% 18.5% 78.1% 30.000 -1.2% 157.9% 11.1% 4.4% -0.7% $119.000 $145.000 100.0% 1. Calculate and introduce 1 possible common size ratio for the balance sheet. (Try not to copy and paste your classmates' answers. There should be several other answers!) 1-1. What are the most significant changes which you think may need further analysis? 2. Calculate and introduce 1 liquidity ratio for the organization. (Try not to copy and paste your classmates' answers. There should be several other answers!) 2-1 Based on the ratios, does the organization have any liquidity problems