Carry out the following accounting year: In January 2014, 4 university students created Espirituosos SA. The company starts with a capital of 15,000,000 and they request a 10-year loan for an amount of 25,000,000 and with that money they start a company to sell liquors based on tropical fruits. In this year, to start operations, the partners buy a store located in London for an amount of 17,000,000 and the following items: Toyota Hilux year 2014 11 000 000 Rapi-OH Fermenter 5450 000 Alfa-Laval plate heat exchanger with cooler 7500000 Pumps and laboratory equipment 6500000 The accountant hired by the company has devalued the vehicle in a linear manner until the close of the fiscal year as of September 30, 2017. Since the fermenter, the plate exchanger and laboratory equipment will be considered as specialized equipment, the system was depreciated by means of a sum of digits. At the beginning of 2017, a loan of 5000000 is requested as working capital for the company. In addition, at the close of 2019, a supplier of malt and hops is owed 2,000,000, as well as 1,850,000 to the supplier of glass bottles. 680653 must also be charged to different distributors in San Jos, of which a bad debt reserve of 350,000 is contemplated. The monthly operating costs of the factory are of 1,450,000 for the payment of salaries and basic services. The cost of raw material per was calculated at 1450, with the total cost of each bottle of liquor being 3350. The promotion and sales department estimates that for December 2017 there will be sales of 450 bottles of liquor due to the Christmas period . Therefore, in early September, the production manager made an advance purchase of raw material to produce this number of bottles plus the raw material for next month, which corresponds to a production of 30% of the company's monthly breakeven point. At the fiscal close, the winery department reports an inventory of 567 bottles ready for sale at a price of 9450. The fiscal closing accounting audit shows that in the cash register and banks there are 4080720, 210 873 must be paid for taxes to the Ministry of Finance and there are 2 certificates of deposit of 1 000 000. In addition to a profit Gross of 5 538 150 to be distributed to the shareholders of the company. From the information provided: 1. Calculate the monthly operational breakeven point: 2. Do you support the production manager's decision to pre-purchase raw material for September sales? Justify your answer. 3. Prepare the balance sheet of the financial situation of the company wins each of its sections