Financial Analysis 45 3 (a) The finance manager of Roscani Corporation provided the following financial information to you to prepare the company's financial analysis. Roscani Corporation Balance Sheet as at 31/12/2017 RM Currect asset Cash 1,000 Accounts receivable (130) 8,900 Inventory 4,350 Total current assets 14,250 Non-currect assets. Equipment 35,000 (-) Accumulated depreciation 13,250 Net non-currect assets 21,750 Total Assets 36,000 Currect liability Payable account 9,000 Accrual account 6,675 Total current liability 15,675 Long-term loans 4,125 Total liabities 19,800 Owner equity Ordinary shaes 1,000 Retained earnings 15,200 Total equity 16,200 Total liability and owner equity 36,000