(Estimated time allowance: 35 minutes). For the below Income Statement and Balance Sheet, you are to match the Available Choices with the Accounts that are missing numbers. Total current liabilities Accounts receivable Total current assets Net income Cash and cash equivalents Inventories Retained earnings Addition to Retained Earnings Total liabilities Operating income Bank notes Income before income taxes Total assets S&GA expenses Long-term debt Accounts payable Factor receivables (current asset) Cost of Goods Sold Other current assets Gross margin Property, plant and equipment, net Common stock 1,200,000 400.000 1,500,000 140.000 20.000 800,000 600,000 100.000 3,000,000 200.000 700,000 180,000 6,000,000 400,000 1.800,000 450.000 200,000 2.000.000 30.000 700,000 4,000,000 2,000,000 (Estimated time allowance: 35 minutes). For the below Income Statement and Balance Sheet, you are to match the Available Choices with the Accounts that are missing numbers. Total current liabilities Accounts receivable Total current assets Net income Cash and cash equivalents Inventories Retained earnings Addition to Retained Earnings Total liabilities Operating income Bank notes Income before income taxes Total assets S&GA expenses Long-term debt Accounts payable Factor receivables (current asset) Cost of Goods Sold Other current assets Gross margin Property, plant and equipment, net Common stock 1,200,000 400.000 1,500,000 140.000 20.000 800,000 600,000 100.000 3,000,000 200.000 700,000 180,000 6,000,000 400,000 1.800,000 450.000 200,000 2.000.000 30.000 700,000 4,000,000 2,000,000