Financial Data collected 20X1 Cash Common Stock Accounts Receivable Retained earnings Inventories Prepaid Expenses Land Building China, Glass, etc. Accumulated depreciation Deferred income taxes ---Current Accounts payable Long-term debt Current portion of long-term debt Accrued Expense Marketable Securities Required 21,600 306,704 18,000 240,000 18,780 4,200 180,000 1,209,600 360,000 552,316 10,200 16,800 672,000 25,200 2,400 13,440 20X2 Financial Department Note 26,670 Business bank account balance at the end of the year 398,043 Common shares at the end of the year 9,652 Outstanding Accounts Receivable at the end of the year 203,200 Accumulated earning for previous years 40,640 Warehouse inventory balance at the end of the year 4,216 Advance payment for future 190,500 Land property balance at the end of the year 1,280,160 Building property balance at the end of the year 444,500 Other investment assets property 711,200 Total accumulated depreciation 10,668 Current deferred income tax owing 20,320 Owing balance at the end of the year 635,000 Net long-term loan borrowed from the bank 22,860 Current portion of the loan owing 2,667 Owing to utility providers 7,620 Investment in GIC and securities 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 Other Info 2001 Total Revenue 2,600,000 2,180,000 2002 Total Revenue 2001 Net profit 2002 Net profit 195,000 1,416,000 Asset turn-over Ratio Profit Margin ROA ROE