Balance sheet. Reach Manufacturing has lost its computer systems and must reconstruct the last two years of its balance sheet. The company has been able to get some information out of its crashed computer: a. Reconstruct the balance sheets for 2013 and 2014 using a spreadsheet, and find the change in each account and each category balance (current assets, long-term assets, total assets, current liabilities, total liabilities, total owners' equity, and total liabilities and owners' equity) from 2013 to 2014 . The balance sheet has the same accounts in both years. Verify that the changes in the total assets equal the changes in the total liabilities and owners' equity. b. Find the cash flow from assets for the year 2013 if the OCF for 2013 is $389,000. Note: Treat intangible assets as a capital spending item. a. Reconstruct the balance sheets for 2013 and 2014 using a spreadsheet, and find the change in each account and each category balance (current assets, long-term assets, total assets, current liabilities, total liabilities, total owners' equity, and total liabilities and owners' equity) from 2013 to 2014 . The balance sheet has the same accounts in both years. Verify that the changes in the total assets equal the changes in the total liabilities and owners' equity