Financial Data collected 20X1 Cash Common Stock Accounts Receivable Retained earnings Inventories Prepaid Expenses 30,600 434,498 25,500 280,500 26,605 5,950 Land Building China, Glass, etc. Accumulated depreciation Deferred income taxes ---Current Accounts payable 255,000 1,713,600 510,000 782,447 Long-term debt 14,450 23,800 952,000 Current portion of long-term debt Accrued Expense Marketable Securities 95,200 3,400 19,040 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 20X2 Financial Department Note 37,170 Business bank account balance at the end of the year 554,753 Common shares at the end of the year 13,452 Outstanding Accounts Receivable at the end of the year 226,560 Accumulated earning for previous years 56,640 Warehouse inventory balance at the end of the year 5,876 Advance payment for future 265,500 Land property balance at the end of the year 1,784,160 Building property balance at the end of the year 619,500 Other investment assets property 991,200 Total accumulated depreciation 14,868 Current deferred income tax owing 28,320 Owing balance at the end of the year 885,000 10 Year total long-term loan borrowed from the bank 88,500 Current Year portion of the long-term loan owing 3,717 Owing to utility providers 10,620 Investment in GIC and securities Other Info 2001 Total Revenue 2002 Total Revenue 5,200,000 4,360,000 2001 Net profit 325,000 2002 Net profit 2,360,000 Asset turn-over Ratio Profit Margin ROA ROE