Financial Data collected 20X1 20X2 Financial Department Note Cash 18,000 24,000 Business bank account balance at the end of the year Common Stock 145,587 153,420 Common shares at the end of the year Accounts Receivable 40,000 60,000 Outstanding Accounts Receivable at the end of the yea Retained earnings 480,500 589,100 Accumulated earning. Inventories 15,000 73,000 Warehouse inventory balance at the end of the year Prepaid Expenses 3,500 3,320 Advance payment for future Land 168,500 168,500 Land property balance at the end of the year Building 1,078,000 1,078,000 Building property balance at the end of the year China, Glass, etc. 300,000 370,000 Other investment assets property Accumulated depreciation 460,263 560,000 Total accumulated depreciation Deferred income taxes -Current 48,750 48,600 Current deferred income tax owing Accounts payable 46,200 47,500 Owing balance at the end of the year Long-term debt 500,000 460,000 Total long-term loan borrowed from the bank Current portion of long-term debt 61,000 58,000 Current portion of the above long-term loan owing Accrued Expense 2,700 3,200 Owing to utility providers Marketable Securities 61,000 85,000 Investment in GIC and securities Required 1) Rearrange the Accounts order following the Balance Sheet Format 2) Calculate the sub-total for each category accounts on the Balance sheet 3) Calculate net working capital for 20x1 and 20x2 4) Calculate the amount change and percentage changes from 20x1 to 20x2. 5) Calculate the following ratio Current Ratio Acid Test Ratio A/R turn-over Ratio and Avg collection period Solvency Ratio Debt to Equity Ratio Asset turn-over Ratio Profit Margin ( Assume the 2001 Revenue 1,300,000, profit is 65,000, Operating Cash flow is 201,000. 2002 Revenue 1,090,000, profit is 472,000, operating cash flow is $192,000 ROE ROA