D Balance Sheet as at April 30, 2020 Assets Current Assets Yellow Restaurant Orange Restaurant Green Restaurant Cash 70,200 60,000 40,000 Accounts Receivable 37,800 58,000 38,000 Prepaid insurance 22,000 12,000 11,000 Inventory 10,000 20.000 10.000 Total current assets 140,000 150,000 39.000 Non-current Assets Equipment 415,000 Less: accummulated depreciatio 145.000 Total non-current assets Total Assets 500,000 200,000 80,000 22,200 270,000 420,000 410,000 570.000 177.800 276.800 Liabilities Current Liabilities Accounts paybale 26,000 26,000 26.000 Unearned revenue 15,800 15.800 5.800 Bank loan short term portion 80,000 160,000 15,000 Total current liabilities 121,800 201.800 46,800 Long-term Liabilities Bank loan Total liabilities Capital Total liabilities and capital 150,000 250,000 30,000 271,800 451,800 76,800 138,200 118,200 200,000 410.000 570,000 276,800 Read the balance sheets of the 3 restaurants and answer the following questions: 1. Which one of them is better prepared to deal with an emergent short-term cash needs? 2. Which one of them is more capable to sustain a long-term business downturn? 3. Which one of them has better management of its resources? Support your answers with appropriate financial ratios.