Can someone help me with this one? thanks in advance

Question 3 Murni Suci Industries Balance Sheet June 30, 2020 $ Assets Current assets: Cash (including $13,000 in sinking fund for bonds payable) Marketable securities Investment in subsidiary company Accounts receivable Inventories (lower-of-cost-or-market) 70,000 23,400 23,000 21,000 117,000 254,400 Plant assets: Land and buildings Less: Accumulated depreciation 160,000 100,000 60,000 4,000 Investments: Treasury stock Deferred charges: Discount on bonds payable Prepaid expenses 6,000 2,000 8,000 326,400 Liabilities and Stockholders' Equity Liabilities: Notes payable to bank Accounts payable Bonds payable Total liabilities 60,000 18,000 61,000 139,000 Stockholders' equity: Preferred and common (each $10 par, 5,000 shares preferred and 6,000 shares common) 110,000 Capital in excess of par 61,000 Retained earnings 16,400 187,400 Total liabilities and stockholders' equity 326,400 Required: Indicate FIVE (5) criticisms of the balance sheet and briefly explain the proper treatment of any item criticized [10 marks